TAXATION RULING NO. ST 2028

ST 2028

SALES TAX : COSMETICS FOR USE BY PERSONS SUFFERING FROM SICKNESS, DISEASE OR DISABLEMENT - COVERMARK PRODUCTS

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FOI status:

FACTS

Covermark comprises a range of cosmetic type products which are applied as make-up to cover severe skin disfigurements caused by birth marks, industrial and automobile accidents and skin disorders.

2. Although comprising make-up type products they are not cosmetics ordinarily used by other persons.

RULING

3. Exemption under item 123 applies to the Covermark range of products, viz:-

Covermark

Covermark Finishing Powder

Covermark Removing Cream

COMMISSIONER OF TAXATION
10 May 1983

References

ATO references:
NO ST 11/252
BO Brisbane : K461

Date of effect:
Immediate

Subject References:
GOODS FOR USE BY PERSONS SUFFERING FROM SICKNESS, DISEASE OR DISABLEMENT
COVERMARK COSMETICS
COSMETICS FOR USE BY PERSONS SUFFERING FROM SICKNESS, DISEASE OR DISABLEMENT
DERMACOLOUR CAMOUFLAGE SYSTEM - ITEM 123

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT ITEM 123(1) FIRST SCHEDULE