Sales Tax Ruling
ST 2367W - Notice of Withdrawal
Sales tax: high pressure water washers for household cleaning purposes
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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Sales Tax Ruling ST 2367 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2367 explains that high pressure water cleaning units are essentially for use outdoors and are for use in or about the dwelling house rather than for commercial or industrial purposes. The units, fittings and accessories to the units are taxable under items 1 and 2 respectively of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 at the rate of 10%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
23 May 2007