Sales Tax Ruling
ST 2157W - Notice of Withdrawal
Sales tax: herbal tea and tea alternatives - rooibos tea and rooitea
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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Sales Tax Ruling ST 2157 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2157 explains that herbal teas or tea alternatives such as rooibos tea and rooitea are not accepted as tea or preparations consisting principally of tea for the purposes of subitem 35A(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. They are taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 March 2007