Sales Tax Ruling
ST 2392W - Notice of Withdrawal
Sales tax: chain saws for use in the agricultural industry
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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Sales Tax Ruling ST 2392 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2392 considers whether chain saws and attachments for chain saws qualify for exemption from sales tax under any of the items in Division 1 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
30 May 2007