Sales Tax Ruling
ST 2010W - Notice of Withdrawal
Woollen products - mattress overlay and lambskin rug
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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Sales Tax Ruling ST 2010 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2010 explains that because bedding generally is now covered in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 it follows that the Woolrest Sleeper is taxable at 7.5%. The lambskin rugs which may be used in baby's bassinettes, cots, and so on are blankets which qualify for exemption under item 124(5) of the First Schedule to that Act.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 February 2007