Sales Tax Ruling
ST 2329W - Notice of Withdrawal
Sales tax: money belts, security holsters
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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Sales Tax Ruling ST 2329 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2329 explains that money belts and security holsters are not articles of clothing for human wear. They do not qualify for exemption under item 120 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 but 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
9 May 2007