Sales Tax Ruling

ST 2074

SALES TAX : SPOONSTRAWS AND DRINK SPOONS

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FOI status:

FACTS

"Spoonstraws" and "Drink Spoons" are descriptions of plastic or polyvinyl chloride products which have the appearance of conventional drinking straws except that one end of the straws has been opened out and moulded into the shape of a spoon. The products are supplied to the catering industry, milk-bars and take-away food outlets for use by customers in the consumption of semi-solid foods such as yoghurts, thick shakes, etc.

RULING

2. "Spoonstraws" and "Drink Spoons" are not covered by paragraph 1(d) in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act and are taxable at the general rate, currently 20%.

COMMISSIONER OF TAXATION
10 May 1984

References

ATO references:
NO ST 50/1

Date of effect:
Immediate

Related Rulings/Determinations:

ST 2074W

Subject References:
SPOONSTRAWS
DRINK SPOONS

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