Items Taxed At 22%
Toothpaste, Tooth powders, Recycled Paper Products, Soft Drinks, Stationary, Pens, Pencils, Bookmarks, Paperweights, Toilet paper, Toys, Games, Amusement Equipment, Umbrellas, Sporting Equipment, Firearms, Ammunition, Musical Instruments, Commercial Motor Vehicles, Photographic Negatives, Transparencies, Filmstrips, Motorbikes, Bicycles, Caravans, Trailers, Motor Vehicle Parts & Accessories, Oils & Lubricants, Computers, Non-Luxury Motor Vehicles, Sunscreens less than 4SPF, Equipment not exempted as aids to manufacture, Business Equipment, Industrial & Business Machinery, Commercial Laundering & Dry Cleaning Equipment, Radio & Television Transmission Equipment, Vending Machines, Commercial Air-Conditioning Equipment, Chemicals, Detergents, Soaps, Sopa Powders, Polishes, Glues, Starches, Disinfectants, Advertising Matter, Lawnmowers, Garden Sprinkler/Hoses, Travelware, Handbags, Baskets, Swimming Pools & Spas, Household Insecticides, Saddlery, Harnesses, Horse Rugs, Ropes, Tents, Tarpaulins, Car Covers, Pet Food for Domestic Pets, Dog Soap etc. for Domestic Pets, Water Treatment Appliances for Swimming Pools, Cigar/Cigarette Cases, Cigarette Lighters, Ornaments, Artificial Flowers/Fruit/Plants, Safety Razors/Blades, Electric Shavers, Shaving Preparations, Shaving Brushes, Toilet/Dressing Cases, Hair Brushes & Combs, Musical Boxes, Records or Audio Discs, Recordable Video Tapes for Home Use.

Items Taxed At 12%
Flavoured Milk Drinks, Australian Fruit & Vegetable Juices, Matches, Biscuits & Snack Foods, Ice Cream, Confectionary, Furniture, Crockery, Baths, Shower Screens, Vases, Maps, Street Directories, Atlases (other than school), Cutlery, Refrigerators, Washing machines, Domestic Spce heaters, Domestic Cooking Facilities, Candles & Tapers, Toasters, Mixing machines, Immersion Heaters, bathroom Fittings, Glassware, Electric Fans, Air-Conditioners, Kitchen utensils, Sewing/Knitting machines, Spinning Wheels & Weaving Looms, Lighting Appliances, Drapery & Soft Furnishings, Water Heating & Hot Water Storage Equipment, Hot Water Jugs & Kettles, Percolators, Toilet Pans & Seats, Septic Tanks & Filter Tanks, Chemical Sanitary Units/Tanks.