TAXATION RULING NO. ST 2015

ST 2015

SALES TAX MEDICAL AND SURGICAL APPLIANCES - NEGATIVE ION GENERATORS

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FOI status:

FACTS

Negative ion generators and other air cleaners are claimed to clear and clean the atmosphere and to have a calming, tranquilising effect. There is no evidence to suggest that they are of a kind used by people suffering from sickness or disease or that they are designed and manufactured expressly for use by persons suffering from sickness or disease.

RULING

2. Negative ion generators are regarded as goods used by normally healthy people. The units are not accepted as medical appliances for the purposes of item 42B nor are they covered by item 123. They are taxable at the general rate.

COMMISSIONER OF TAXATION
10 March 1983

References

ATO references:
NO ST 11/277
BO Sydney : 22/B/2 350 810

Date of effect:
Immediate

Subject References:
MEDICAL AND SURGICAL APPLIANCES
NEGATIVE ION GENERATORS

Legislative References:
Sales Tax (Exemptions and Classifications) Act 1992- FIRST SCHEDULE ITEMS 42B, 123