The Sydney Morning Herald
http://www.smh.com.au/news/0001/20/text/features5.html

When PMT meets GST

by Anne Summers

Date: 20/01/2000

I HOPE for their sakes that the Federal Treasurer, Peter Costello, and the 
Health Minister, Dr Michael Wooldridge, are not faint-hearted sorts of 
chaps, because they have in front of them the formidable task of trying to 
explain to the women of Australia why penile clamps (to treat male 
incontinence) will be exempt from the GST whereas, for the first time ever, 
tampons and other sanitary products are about to be taxed.

The protests that are already planned are going to be colourful and 
confrontational, but if they think it is only the politically active who 
are stirred up about this proposed impost on being female, let me share a 
little anecdote.

In mid-1992, when I was working as a political consultant to Prime Minister 
Paul Keating and researching the issues which really riled Australian 
women, the real standout was totally unexpected.

In every single focus group in every single town and State, totally 
unprompted, at least one woman would complain about the price of tampons 
and other sanitary protection. Her protest would attract instant, unanimous 
endorsement from the other women and, invariably, someone would proffer the 
explanation that the high price of these products was because they were 
subject to a government-imposed "luxury tax".

This information generally provoked outrage along the lines of "How dare 
the government tax a natural function", "That's taxing being a woman" and 
so on. I sped back to Canberra and informed the Prime Minister and his 
advisers that if they wanted to make themselves very popular with women, 
they should get rid of this tax.

One of my more cherished memories from my time in Keating's office was 
observing the Prime Minister and his male advisers discussing with only 
minimal discomfiture this subject, one that had never previously crossed 
their political radar screens (or personal ones either, in all likelihood).

"Lets get rid of it," they concluded.

One of the women ministers was lined up to make the running on the issue; 
press announcements were planned. We were all feeling pretty pleased with 
ourselves. There was only one problem.

It turned out there was no tax, luxury or otherwise, on tampons - or any of 
the other products women need to use each month. Nor had there ever been. 
But the belief that there is such a tax is one of the most pervasive and 
persistent urban myths in this country, and one which refuses to go away.

It is so widespread that in 1986 the Deputy Commissioner of Taxation even 
issued a press release confirming the no-tax status of these products, 
hoping no doubt to kill the myth once and for all. It did not work.

Even today, the myth of the luxury tax lives on as the news spreads that 
sanitary products will be subject to the GST.

Some women on the various online chat groups that have been discussing this 
over recent days have enthused that the price of these products will fall 
as the GST replaces the "luxury tax". These women are in for a rude shock 
on July 1.

Depending on the brand, tampons cost from 19 to 24 cents each and on 
average a woman would use 20 a month, totalling $48 a year, or $52 once the 
GST is applied.

This might not sound like a lot, especially when compared with the sums 
many women spend on make-up or hair- and skin-care products, but the 
perception among women is that since they have no choice about whether or 
not to purchase sanitary products, these prices are exploitative. Also many 
women need to supplement tampons with pads so their total annual bill will 
be a lot higher.

(And, of course, in a family of several women these amounts add up - yet 
the GST compensation will not take the gender composition of families into 
account.)

Women who feel ripped off can take comfort from the fact that two separate 
prices surveillance inquiries into tampon prices concurred with them. In 
1986, after receiving constant consumer complaints, the PSA looked into the 
matter and concluded that the degree of concentration in the industry - 
Johnson and Johnson, maker of Meds and Carefree brands, then accounted for 
80 per cent of the market - allowed the company to achieve excessive profits.

Johnson and Johnson's profitability was higher than any other Australian 
company supplying food, textiles or household items, the PSA found, and its 
return on sales was more than double the average for the sample of 
Australian companies analysed in the Stock Exchange Financial and 
Profitability Study 1985-86. Its return on assets was more than three times 
the average for the same sample of companies.

In other words, women are not wrong when they perceive the price of these 
products to be high - but it has nothing to do with taxes.

As a result of these findings, the PSA refused four of 10 applications by 
Johnson and Johnson to increase the price of tampons between 1986 and 1994 
and, as a result, claimed the price in 1994 was 11.5 per cent lower than it 
would otherwise have been.

By 1994, Johnson and Johnson's market share had declined to less than 60 
per cent due to competition from new entrants such as the maker of Libra 
brand, and the tampon share of the sanitary protection market had also 
declined, in part due to the toxic shock syndrome scare in the late 1980s, 
but also because of a great improvement in panty liners, ultra-thin pads 
and other alternatives.

The total "feminine hygiene" market - as it is euphemistically called by 
retailers - is today worth $202.1 million and is set to reap about $20 
million in GST revenues.

The question the Government should be asking itself is: is it going to be 
worth the political pain of alienating millions of women to earn a sum that 
is paltry compared with the total GST take?

In 1994 the PSA put the total number of women using these products at 4.067 
million, but that was a highly conservative estimate. The PSA defined women 
of menstrual age as being between 15 and 44, but most girls these days 
start much younger than that and few women experience menopause before 
their early 50s. Also, many women today will continue to need protection so 
long as they are using hormone replacement therapy. I know women in their 
60s who still have to rush off to the chemist or the supermarket each month 
to buy tampons.

In other words, there are likely to be many millions of women for whom the 
monthly GST will be as bad as PMT - and who will let the Government know 
how they feel.

Feeding their outrage are some curious exemptions and anomalies. The 
Government has exempted such discretionary items as condoms, personal 
lubricants and sunscreen from the GST but not health necessities like 
tampons. It has exempted incontinence pads on the grounds that without 
them, sufferers would be disabled. The same argument surely applies to 
sanitary pads.

Collectives are setting up across the country to organise protest actions 
which will culminate in a national day of action on February 25, during 
Orientation Week at universities. These collectives are supported by the 
Women's Electoral Lobby and the women's office of the National Union of 
Students.

Activists are debating whether to use red ink or actual blood as props in 
planned "bleed-ins" and posters such "Mr Howard, we're bleeding enough", 
"No taxation on menstruation" and "Reclaim the rags" banners have already 
been prepared.

If the men who imposed this tax don't have the stomach to deal with these 
sorts of political actions, perhaps they had better rethink the whole thing.

Anne Summers is an author and journalist.

This material is subject to copyright and any unauthorised use, copying or 
mirroring is prohibited.

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