TAXATION RULING NO. ST 2409

ST 2409

SALES TAX : TOURIST BROCHURES

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FOI status:

PREAMBLE

This Ruling considers the sales tax classification of certain printed matter produced in Australia for advertising tourist resorts.

2. Sub-item 51(2) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts from sales tax, books, pamphlets, leaflets, periodicals or magazines produced in Australia and issued by or on behalf of a non-profit organization for the purpose of advertising tourist resorts or disseminating information concerning tourist traffic.

FACTS

3. The non-profit organizations in question were established for the purpose of promoting, fostering, furthering and developing the tourist and travel industry in Australia, in particular, the farm tourism industry.

4. The brochures distributed by the non-profit organizations outline details of the farm holidays offered by the members of the organizations and list the names, addresses and particulars of members' properties grouped into various regions within the State. Each listing describes the accommodation and tariff charged and some of the features of the property, e.g.,

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its size, description of the terrain, historic buildings, remains of a volcano, a lake, river or creek and its local fauna and flora and other growth.

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the activities provided such as horse riding, golf, tennis, swimming, canoeing, bush walking, fishing and scenic drives.

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its primary products, e.g., cattle, sheep, fruit and other crops.

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distance from the capital city of the State.

RULING

5. The farm tourist brochures issued by non-profit organizations advertise tourist resorts and are therefore exempt from sales tax under sub-item 51(2) of the First Schedule.

COMMISSIONER OF TAXATION
28 April 1988

References

ATO references:
NO 88/396-4
BO Sydney 22/B/SM 16534 Melbourne 6/B/SC17/40996

Date of effect:
Immediate

Subject References:
PRINTED MATTER
TOURIST BROCHURES

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; SUB-ITEM 51(2), FIRST SCHEDULE