Sales Tax Ruling
ST 2179W - Notice of Withdrawal
Sales tax: skin cleansing and conditioning system
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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Sales Tax Ruling ST 2179 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2179 explains that a brush for cleaning and toning the skin is a personal care brush rather than a household one. The skin toning brush system is not covered by paragraph (j) of item 1 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. The brushes and other accessories making up the skin cleansing and conditioning system 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 March 2007