TAXATION RULING NO.ST 2276

ST 2276

SALES TAX : MASSAGE CUSHIONS

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FOI status:

May be releasedFOI number: I 1210164

PREAMBLE

The classification of massage cushions has recently been considered by this office.

2. Sub-item 123(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts goods designed and manufactured expressly for use by persons suffering from sickness, disease or disablement (whether sickness, disease or disablement, generally, or a particular kind, or one or more particular kinds, of sickness, disease or disablement), being goods of a kind not ordinarily used by persons who are not suffering from sickness, disease or disablement.

3. Mattresses, pillows, other bedding and cushions, ordinarily used for household purposes are covered by paragraph (n) of item 1 in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act and taxable at the rate of 10%.

FACTS

4. Massage Cushions are also known as vibrating cushions and massage pillows. They are battery or electrically operated and are used to stimulate blood circulation by a high frequency vibrating massaging impulse. They are placed behind the back, under the head or legs providing relief from muscular aches and pains. They are marketed for general use in the car, home or office.

RULING

5. Although massage cushions are used by persons suffering from various complaints they are used widely by able-bodied persons. They are general purpose goods and are not designed and manufactured expressly for use by persons suffering from sickness, disease or disablement. They are not exempt under sub-item 123(1).

6. Massage Cushions are covered by paragraph 1(n), Third Schedule, and are taxable at 10%.

COMMISSIONER OF TAXATION
28 August 1986

References

ATO references:
NO 86/7147-8
BO Syd: 2 542 315

Date of effect:
Immediate

Subject References:
MASSAGE CUSHIONS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 123, FIRST SCHEDULE;
ITEM 1, THIRD SCHEDULE