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Jennifer Luo - Taxfree - Just Art 2018_e


Finalist - NSW Law Society's Just Art competition 2018


Is a sanitary item considered a basic necessity?

I created this digital artwork about the Australian tampon tax debate in 2018. At the time, there was a political push to stop tax from being applied to sanitary items.

Since 1999, Australians paid 10% more on everyday consumables such as cakes and clothes. Thankfully, tax is not applied to everything. For example, we enjoy tax-free health products, such as condoms, lubricants, sunscreen and nicotine. However, I was shocked that this list did not include tampons and sanitary pads. This meant Australian women have paid tax on a basic necessity since 1999.

Luckily, the tampoon tax was abolished in 2019. 

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