Sales Tax Ruling
ST 2437W - Notice of Withdrawal
Sales tax: tradesperson's aprons, nail bags and pouches
-
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Sales Tax Ruling ST 2437 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2437 considers the sales tax classification of tradesperson's aprons, nail bags and pouches that are commonly used as a means of carrying tools, nails or other goods or as protective clothing.
2. Articles that are designed primarily to be worn as clothes, including clothes for the protection of the wearer, such as described in paragraph 6 of the Ruling, are exempt from sales tax under subitem 120(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
3. Articles that are designed primarily to carry tools, nails and other goods, such as those described in paragraph 5 of the Ruling, are taxable at the general rate of 20%. While these articles may be worn by a person, they are not clothes for human wear.
4. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
5. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
6 June 2007