Sales Tax Ruling
ST 2021W - Notice of Withdrawal
Electronic games, wrist type and table type
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Ruling ST 2021 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2021 explains that game/watches are considered to be a novelty watch, that is, a watch with a game feature. As a watch it is covered by item 13 of the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and taxable at 32.5%. The table games, with time function, are not considered to be clocks and they are taxable at the general rate.
2. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
3. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
7 February 2007