Sales Tax Ruling
ST 2066W - Notice of Withdrawal
Sales tax: anti-dandruff preparations
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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Sales Tax Ruling ST 2066 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2066 explains that where the method of applying an anti-dandruff treatment product is by shampooing it on to the hair and scalp it has been concluded that it is an anti-dandruff foam or shampoo. As such these products and other similar anti-dandruff shampoos are excluded from exemption under item 38 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. They are considered to be hair lotions, hair tonics, hair medications or shampoos contained in item 19 of the Second Schedule to that Act and are taxable at 32.5%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 February 2007