Sales Tax Ruling
ST 2289W - Notice of Withdrawal
Sales tax: loofahs
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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Sales Tax Ruling ST 2289 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2289 explains that Loofahs are considered to be sponges of the kind covered by item 9 in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. The threading of Loofahs onto a rope does not alter the product's identity as a sponge and Loofahs with rope are also covered by item 9. Loofahs, with or without a rope attached, are taxable at the rate of 10%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
24 April 2007