TAXATION RULING NO. ST 2054

ST 2054

SALES TAX : PLASTIC FISH BOWLS AND PLASTIC FISH TANKS

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FOI status:

FACTS

Household fish bowls and fish tanks are made of various materials including glass and plastic. Prior to recent amendments to the Sales Tax (Exemptions and Classifications) Act sub-item 1(c) in the Third Schedule to that Act applied only to glassware of the kind ordinarily used for household purposes and hence covered only glass fish bowls and fish tanks.

2. In the 1983 Budget, sub-item 1(c) was amended to extend its scope to embrace articles that are made of a material other than glass and which are used for purposes similar to those for which glassware is used. Sub-item 1(c) therefore now covers articles made of plastic which can be used as an alternative or substitute for glass articles that are covered by the sub-item.

RULING

3. Plastic fish bowls and fish tanks which are ordinarily used for household purposes are covered by sub-item 1(c) in the Third Schedule.

COMMISSIONER OF TAXATION
16 December 1983

References

ATO references:
NO ST 51/1 Pt.13
BO 6/SA/SC 4/3/1(c)

Date of effect:
24.08.83

Subject References:
FISH BOWLS
FISH TANKS

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