Sales Tax Ruling
ST 2408W - Notice of Withdrawal
Sales tax: thread clippers, aid to manufacture
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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Sales Tax Ruling ST 2408 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2408 explains that thread clippers are covered by subitem 1(d) of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and taxable at 10%. The Ruling further explains that thread clippers for use primarily and principally in the business of manufacturing goods may be exempt under items 113A, B or C of the First Schedule to that Act as aids to manufacture.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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