Sales Tax Ruling
ST 2086W - Notice of Withdrawal
Sales tax: imitation jewellery: items of personal adornment: toys
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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Sales Tax Ruling ST 2086 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2086 explains that the manner of packaging and the channels through which the children's playmate animals and dolls and their storage containers are marketed supports trade opinion that the range of products are not imitation jewellery nor items of personal adornment and any use of the items for personal adornment is incidental to their main function as children's playthings. It has accordingly been decided that all products in the range are not covered by item 1 of the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and are taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 February 2007