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Thursday, 22 May 1980
Page: 3246


Mr John Brown (PARRAMATTA, NEW SOUTH WALES) asked the Treasurer, upon notice, on 29 April 1980:

(1)   What rate of sales tax is imposed on (a) sporting equipment including tennis racquets, balls, etc and (b) sports clothing, including football boots and jerseys, sandshoes, etc.

(2)   What was the total revenue from sales tax on (a) sporting equipment and (b) sports clothing in (i) 1975-76, (ii) 1976-77, (iii) 1977-78 and (iv) 1978-79.


Mr Howard -The answer to the honourable member's question is as follows:

(   1 ) (a) The rate of sales tax imposed on sporting equipment including tennis racquets and balls is 1 5 per cent.

(b)   Sports clothing- including football boots, jerseys and sandshoes- is exempt from sales tax, but protective headwear, protective pads, guards, gloves and mittens used for sport and recreation are not.

(2)   (a) and (b) Sales tax paid or payable in respect of sales sporting equipment is not recorded separately. Reliable estimates of the sales tax revenue from sporting equipment for each of the years concerned are therefore not available. However, based mainly on information from sales tax returns that have been classified by broad business type, it has been estimated that sales tax payable in 1977-78 on equipment for gymnastics, athletics, sports and outdoor games (including arms and ammunition but excluding boats, bicycles and other sporting or recreational vehicles) was an amount of about $20m.







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