Sales Tax Ruling
ST 2070W - Notice of Withdrawal
Sales tax: rope wick herbicide applicators
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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Sales Tax Ruling ST 2070 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2070 explains that hand held wand-type applicators are covered by subitem 5(2) of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 being hand tools of the kinds used for gardening, and are taxable at the 7.5% rate. The wheeled units and the tractor and vehicle mounted units are taxable at the general rate. All models qualify for conditional exemption under paragraph 3(1)(b) of the First Schedule to that Act, when sold for use in the agricultural industry in the checking or destruction of weeds, scrub or noxious plants.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 February 2007