Sales Tax Ruling
ST 2042W - Notice of Withdrawal
Sales tax: baby lambskin rugs
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Ruling ST 2042 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2042 explains that lambskin rugs for use with a bassinette, cradle, cot, perambulator or other infant carrying device mentioned in item 124 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, may qualify for exemption under subitem 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.
2. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
3. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
14 February 2007