Sales Tax Ruling
ST 2229W - Notice of Withdrawal
Sales tax: nail polishes and lacquers
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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Sales Tax Ruling ST 2229 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2229 explains that 'Hard as Nails' and 'Professional Ceramic Glaze' are considered to be nail polishes or nail lacquers or similar preparations to nail polishes or nail lacquers and are covered by item 21 of the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. They are taxable at the rate of 30%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007