Sales Tax Ruling
ST 2081W - Notice of Withdrawal
Sales tax: hot tubs
-
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Sales Tax Ruling ST 2081 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2081 explains that for the purposes of subitem 90D(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, hot tubs are not considered to be baths or household fittings or sanitary ware of a kind installed in houses or other buildings so as to become fixtures therein. Hot tubs do not qualify for exemption under that subitem.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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