TAXATION RULING NO. ST 2393

ST 2393

SALES TAX : EAR SLEEPER/PROTECTOR

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FOI status:

May be releasedFOI number: I 1010594

PREAMBLE

Item 1 in the Second Schedule to the Sales Tax (Exemptions and Classifications) Act taxes, at the rate of 30%, jewellery, imitation jewellery and personal adornments.

2. This Ruling considers the sales tax classification of an ear sleeper/protector.

FACTS

3. The ear sleeper/protector is a device made of 18 or 22 carat gold to help protect the passageway of a pierced earlobe, noselobe, etc. from the infection or irritation possible when low grade or contaminated metal is brought into direct contact with the skin.

4. It consists of a thin hollow sleeve which is first inserted through the pierced earlobe and secured by means of a butterfly clamp to the skinlobe but in such a way that it remains free to move within the passageway of the pierced ear. The stem of an ear-ring made of lower grade metal fits into the hollow sleeve and thus the earlobe is protected from contact with metal that may irritate or infect the skin.

5. The hollow sleeve is generally made of 18 carat or 22 carat gold or some other sufficiently inert or high grade material to prevent any adverse skin reaction.

6. The device can be used by itself as a sleeper or in conjunction with various kinds of ear-rings suitable for pierced ears.

RULING

7. The ear sleeper/protector is worn for personal adornment. It is covered by item 1, Second Schedule and is taxable at the rate of 30%.

COMMISSIONER OF TAXATION
18 February 1988

References

ATO references:
NO 87/10834-1

Date of effect:
Immediate

Subject References:
EAR PROTECTOR
EAR SLEEPER

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