TAXATION RULING NO. ST 2040

ST 2040

SALES TAX : SWING CHAIR FOR INFANTS

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FOI status:

PREAMBLE

The Steelcraft "Swyngomatic" Chair is essentially a metal framed child's swing chair with metal suspension arms to which a fabric seat is attached. The seat also incorporates a plastic tray. The chair can be operated manually or by a wind-up clockwork mechanism which provides a 15 minute automatic swing cycle.

RULING

2. The Steelcraft "Swyngomatic" Chair is only suitable for very young children. It is used to a great extent indoors. While it is capable of being used outdoors it is considered to be in a similar category to baby walking trainers, mobile playpens, bouncinettes, etc. It is accepted as an item of furniture of a kind ordinarily used for household purposes and taxable at the rate of 7.5% under item 1 in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act.

COMMISSIONER OF TAXATION
19 July 1983

References

ATO references:
NO ST 51/1
BO Melbourne: 6/SC/5 107 671

Date of effect:
Immediate

Subject References:
STEELCRAFT "SWYNGOMATIC" CHAIR

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