Sales Tax Ruling
ST 2040W - Notice of Withdrawal
Sales tax: swing chair for infants
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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Sales Tax Ruling ST 2040 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2040 explains that the Steelcraft 'Swyngomatic' Chair is in a similar category to baby walking trainers, mobile playpens, bouncinettes, and so on, and accepts that it is an item of furniture of a kind ordinarily used for household purposes. It is taxable at the rate of 7.5% under item 1 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 February 2007