Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Sales tax: prayer books and bibles



Download PDFDownload PDF

TREASURER

EMBARGO

NO. 161

STATEMENT BY THE TREASURER, THE HON JOHN HOWARD MP

SALES TAX : PRAYER BOOKS AND BIBLES

Press reports have suggested that the sales tax

proposals announced in the Budget speech will result in sales tax being payable on bibles and prayer books at the rate of 21$ per cent. These reports are wrong.

As I announced in the Budget speech it is the Government's intention that sales tax will be payable on books, magazines and newspapers from 1 January, 1982.

However, it has never been the Government's intention to tax bibles and prayer books and this would have been . made clear when the Bills containing the proposals are introduced into the Parliament. .

There are long-standing published rulings of the Commissioner of Taxation that bibles and prayer books are exempt from sales tax under Item 65 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act which exempts articles for use in religious devotion.

The proposals announced in my Budget speech will not affect these rulings of the Commissioner in any way.

CANBERRA

21 August 1981