Sales Tax Determination
STD 2000/2W - Notice of Withdrawal
Sales tax: classification of absorbent stone and clay granules
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Determination STD 2000/2 is withdrawn with effect from today.
1. Sales Tax Determination STD 2000/2 sets out conditions where absorbent granules that result from the quarrying, drying and crushing of certain stones and clays are exempt from sales tax under item 40 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1992. It also considers how the decision in IGY Manufacturing Pty Ltd v. FC of T 99 ATC 4860; (1999) 42 ATR 544 affects the general classification of goods under item 40.
2. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
3. This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
18 July 2007