Sales Tax Ruling
ST 2057W - Notice of Withdrawal
Sales tax: firelighters
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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Sales Tax Ruling ST 2057 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2057 explains the classification for sales tax purposes of various kinds of firelighters, locally produced and imported, under the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
14 February 2007