TAXATION RULING NO. ST 2352

ST 2352

SALES TAX : MIRRORS

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FOI status:

May be releasedFOI number: I 1206538

PREAMBLE

Under sub-item 1(a) in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act furniture of a kind ordinarily used for household purposes is taxable at 10%.

2. Item 14 in the Third Schedule covers household fittings such as bathroom fittings of a kind installed in houses or other buildings so as to become fixtures therein.

FACTS

3. The classifications of various descriptions and models of mirrors have recently been reviewed. The mirrors reviewed fall into the following classes:

(a)

bathroom and household mirrors designed to be attached to walls or the inside of wardrobe doors - the mirrors are generally attached by self-adhesive tabs or have holes drilled for fixing by screws or other fixing devices;

(b)

movable mirrors ordinarily used for household purposes, e.g. shaving mirrors, framed mirrors, camping mirrors with hanging attachment; and

(c)

handbag mirrors, hair mirrors (as parts of dressing table sets) and motor vehicle mirrors.

RULING

4. The mirrors described in paragraphs 3(a) and 3(b) are covered by sub-item 1(a) in the Third Schedule and are taxable at 10%. Additionally the bathroom mirrors described in paragraph 3(a) are covered by item 14 in the Third Schedule. Examples of the kinds of mirrors covered by items 1 and 14, Third Schedule are -

Bathroom mirrors, framed and unframed

Household mirrors including those with self-adhesive tabs (full length and smaller sizes)

Mirrors with chains

Shaving mirrors including those with stands

Mirrors fitted to stands

Camping mirrors including those with a hanging attachment

Other framed household mirrors

5. The mirrors covered by paragraph 3(c), that is -

Handbag mirrors

Hair mirrors including those contained in dressing table sets

Motor vehicle mirrors

are not covered by items 1 or 14, Third Schedule. They are taxable at the general rate, currently 20%.

6. The ruling published on page 412 of the Sales Tax Exemptions and Classifications concerning "Bathroom mirrors and shaving mirrors (being mirrors of a kind designed to be screwed into a wall) (STR 2/51)" is withdrawn. These goods are no longer regarded as being exempt under sub-item 84(2) in the First Schedule. They are taxable at 10% under item 14, Third Schedule.

COMMISSIONER OF TAXATION
30 July 1987

References

ATO references:
NO 86 11066-1

Subject References:
MIRRORS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 1
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; 14, THIRD SCHEDULE