Sales Tax Ruling

ST 2377W - Notice of Withdrawal

Sales tax: liquid soap dispenser

  • 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Sales Tax Ruling ST 2377 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2377 explains that the pump and bracket liquid soap dispenser is not builders' hardware and therefore is not exempt under subitem 84(2) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. The pump and bracket (dispenser) is taxable at the general rate.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2377