TAXATION RULING NO. ST 2279

ST 2279

SALES TAX : GOODS PRODUCED BY PHOTOGRAPHIC MEANS

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FOI status:

May be releasedFOI number: I 1209014

PREAMBLE

Taxation Ruling No. ST 2220 set out guidelines whether particular products are photographs for the purposes of item 39 in the Second Schedule to the Sales Tax (Exemptions & Classifications) Act. Item 39 operates to tax photographs at the rate of 30% subject to certain specific exceptions.

2. Two further categories of photographs have come under notice since the Ruling was issued - catalogue pages produced by photographic means and poster type photographs.

FACTS

3. Photographs for use like a catalogue page may be identified by way of holes, margin, page number and other printed information consistent with pages of a printed catalogue or other publication. The catalogues in which photographs of this kind are inserted are generally of the loose leaf type to allow for easy updating of the catalogue. The printing of page numbers on the photographs is to keep them in order for reference purposes. The catalogues are not loose leaf books as such but rather a collection of photographs contained in a loose leaf binder for use in the same way as a catalogue.

4. Poster type photographs are similar in appearance and function to posters produced by the printing process. They may or may not contain printed matter.

RULING

5. Photographs used for reference purposes in like manner to a catalogue do not lose their identity as such even though they may be page numbered and have other printed matter inserted on them. They are covered by item 39, Second Schedule and taxable at 30%.

6. Poster type photographs are simply large-size photographs and cannot be differentiated from other photographs. While some poster type photographs contain printing they retain their identity as photographs. They are also covered by item 39, Second Schedule and taxable at 30%.

COMMISSIONER OF TAXATION
9 September 1986

References

ATO references:
NO 84/5222-9

Date of effect:
Immediate

Related Rulings/Determinations:

ST 2008
ST 2220

Subject References:
GOODS PRODUCED BY PHOTOGRAPHIC MEANS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 51, FIRST SCHEDULE;
ITEM 39, SECOND SCHEDULE