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Tuesday, 27 April 1971

Senator MULVIHILL asked the Minis ter representing the Treasurer, upon notice:

What has been the rate of sales tax imposed on such sporting goods as cricket bats and balls, golf clubs and balls, footballs, football boots, fishing rods, and tennis racquets and balls since 1950.

Senator Sir KENNETH ANDERSON - The Treasurer has provided the following answer to the honourable senator's question:

Since 1950 cricket bats and balls, golf clubs and balls, footballs, fishing rods and tennis racquets and balls have been subject to sales tax at common rates. The rates of tax applicable to these goods during this period have been:

Prior to 27th September 1951 - 81/3 per cent 27th September 1951 to 6th August 1952-331/3 per cent 7th August 1952 to 9th September 1953-20 per cent 10th September 1953 to 13th August 1968- 121/2 per cent

Since 14th August 1968 - 15 per cent

Football boots have been exempt from sales tax throughout this period.

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