Sales Tax Ruling
ST 2318W - Notice of Withdrawal
Sales tax: tapestries
-
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Sales Tax Ruling ST 2318 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2318 explains that sales tax applies to tapestries as follows:
- •
- framed tapestries which are invariably used as wall hangings are taxable at the rate of 20%;
- •
- tapestries which are produced for use as and sold as floor rugs are taxable at 10% under item 1 in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935;
- •
- tapestries which are further processed to form cushion covers, chair covers or bedspreads are taxable at 10% under Item 8 in the Third Schedule; and
- •
- tapestry fabric, that is tapestry produced in the roll, is exempt from sales tax under sub-item 120(5) in the First Schedule to that Act.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
2 May 2007