TAXATION RULING NO. ST 2126

ST 2126

SALES TAX: TOUCH-TRONIC CORDLESS AUTOMATIC TOOTHBRUSH

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FOI status:

PREAMBLE

Sub-item 45A(2) in the First Schedule exempts goods of a kind used exclusively or primarily and principally in the cleaning of teeth or massaging of gums.

FACTS

2. The Touch-Tronic cordless automatic toothbrush is electronically operated and consists of three parts:

(a)

Brush head which is a detachable part because of its limited life,

(b)

Power handle which holds nickel cadmium cells as the source of power, and

(c)

Re-charging unit which holds the power handle for re-charging purposes. When re-charging is required it is connected to the main electrical supply by a 3-point plug. This unit also has a rack for storing the brush heads when not in use.

RULING

3. The Touch-Tronic cordless automatic toothbrush is an integrated unit and qualifies for exemption from sales tax under sub-item 45A(2), First Schedule.

COMMISSIONER OF TAXATION
14 June 1985

References

ATO references:
NO 84/5250-4

Subject References:
CORDLESS AUTOMATIC TOOTHBRUSH

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT ITEM 45A FIRST SCHEDULE.