Sales Tax Determination
STD 98/4W - Notice of Withdrawal
Sales tax: classification of fireplaces, space heaters and flue kits
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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Sales Tax Determination STD 98/4 is withdrawn with effect from today.
1. Sales Tax Determination STD 98/4 deals with the classification for sales tax purposes of fireplace inserts, fireboxes, free standing fireplaces, space heaters and flue kits under the Sales Tax (Exemptions and Classifications) Act 1992. This Determination replaces the guidance on the classification of fireplaces, space heaters and flue kits provided in Taxation Ruling ST 2255.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
18 July 2007
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