Sales Tax Ruling
ST 2393W - Notice of Withdrawal
Sales tax: ear sleeper/protector
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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Sales Tax Ruling ST 2393 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2393 explains that the ear sleeper/protector is worn for personal adornment. It is therefore covered by item 1 of the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
30 May 2007