TAXATION RULING NO. ST 2275

ST 2275

SALES TAX : ARCHERY ACCESSORIES

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FOI status:

PREAMBLE

Sub-item 120(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts from sales tax clothing for human wear (other than furs) made of any material whatsoever including cloth, glass fibre, leather, rubber or plastic material.

2. Taxation Ruling No. ST 2088 states that most articles of protective wear of a kind used exclusively or primarily and principally for the purposes of sport or recreation qualify for exemption under sub-item 120(1), First Schedule.

RULING

4. Finger tabs, shooting gloves and chest protectors designed for use by participants in the sport of archery are clothes for human wear and exempt under sub-item 120(1), First Schedule.

COMMISSIONER OF TAXATION
29 August 1986

References

ATO references:
NO 86/7148-6

Date of effect:
Immediate

Related Rulings/Determinations:

ST 2088

Subject References:
ARCHERY ACCESSORIES
PROTECTIVE SPORTING WEAR
CLOTHES FOR HUMAN WEAR

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 120, FIRST SCHEDULE