TAXATION RULING NO. ST 2311

ST 2311

SALES TAX : SAILBOARD HARNESSES

• Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
  This document has been Withdrawn.
  View the Withdrawal notice for this document.

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. Sailboard harnesses are designed for use by participants in the sport of sailboarding and the question has arisen whether they are clothes for human wear and exempt under sub-item 120(1), First Schedule.

FACTS

3. Sailboard harnesses are made in various styles by different manufacturers. Those known as waist strap harnesses and jacket harnesses are actually worn by the user.

RULING

4. Waist strap and jacket sailboard harnesses of the kind worn by the user are clothes for human wear and exempt from sales tax under sub-item 120(1), First Schedule.

COMMISSIONER OF TAXATION
1 January 1987

References

ATO references:
NO 86/7148-6

Date of effect:
Immediate

Related Rulings/Determinations:

ST 2088
ST 2275

Subject References:
SAILBOARD HARNESSES
CLOTHES FOR HUMAN WEAR

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