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Sales Tax Ruling

ST 2335W - Notice of Withdrawal

Sales tax: assembly of bicycles

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2335 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2335 explains when assembly of bicycles constitutes manufacturing of bicycles under subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
9 May 2007

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2335


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