Sales Tax Ruling
ST 2132W - Notice of Withdrawal
Sales tax: denture lining and denture repair products
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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Sales Tax Ruling ST 2132 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2132 explains that it is considered that the wearing of dentures is not caused by a disablement within the ordinary meaning of that expression. Consequently, denture lining and denture repair products are not covered by subitem 123(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 which exempts goods designed and manufactured expressly for use by persons suffering from a disablement. They 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 March 2007