TAXATION RULING NO. ST 2042

ST 2042

SALES TAX : BABY LAMBSKIN RUGS

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FOI status:

PREAMBLE

Clarification has been sought of the kinds of baby lambskin rugs that qualify for exemption under item 124(5), First Schedule.

RULING

2. Lambskin rugs for use with a bassinette, cradle, cot, perambulator or other infant carrying device mentioned in item 124, First Schedule, may qualify for exemption under item 124(5) where the rugs are advertised and marketed for use with the products mentioned and are of a size consistent with their use by infants.

3. Larger rugs may qualify for exemption under item 124(5) in appropriate cases but they would need to be of reasonable dimension and be advertised and promoted as baby rugs with emphasis on bassinette, cradle, cot, perambulator use, etc.

COMMISSIONER OF TAXATION
9 August 1983

References

ATO references:
NO ST 11/200 P2 F127
BO Melbourne : 6/SA/SC4/1/124

Date of effect:
Immediate

Related Rulings/Determinations:

ST 2010

Subject References:
LAMBSKIN RUGS
BABY RUGS
GOODS FOR USE WITH BABY EQUIPMENT

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT FIRST SCHEDULE ITEM 124(5)