TAXATION RULING NO. ST 2035

ST 2035

SALES TAX : PORTABLE FOOD AND DRINK COOLERS

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FOI status:

FACTS

Portable food and drink coolers are used in the cooling of food and drink in the home and are otherwise used for camping and other recreational purposes.

RULING

2. Goods of the kind used for household purposes and which perform a function of cooling or preserving food or drink during carriage are accepted as covered by item 1, Third Schedule and are therefore taxable at 7.5%. The following kinds of goods are accepted as covered by the item:-

(a)

portable car coolers

(b)

small ice box type coolers

(c)

drink coolers

(d)

cooler bricks

(e)

drink bricks

3. Rulings for the following goods appearing in "Sales Tax Exemptions and Classifications" are withdrawn -

Car and picnic ice boxes - page 524A

Portable ice boxes - page 527

Turnbull Arctic food box - page 527

Turnbull Arctic portable ice box - page 527

4. It has also been decided that plastic lunch boxes, being small boxes designed to carry a householder's lunch, are covered by item 1, Third Schedule and taxable at 7.5%. The rulings on these goods appearing at pages 524A and 526 of the "Sales Tax Exemptions and Classifications" publication are withdrawn.

COMMISSIONER OF TAXATION
22 June 1983

References

ATO references:
NO ST 51/2
BO Melbourne : 6/SB/5 416 940

Date of effect:
Immediate

Subject References:
PORTABLE CAR COOLERS
ICE BOX TYPE COOLERS
DRINK COOLERS
COOLER BRICKS
DRINK BRICKS
LUNCH BOXES (PLASTIC)

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