Sales Tax Ruling

ST 2072W - Notice of Withdrawal

Sales tax: Divinycell Sandwich

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

Notice of Withdrawal

Sales Tax Ruling ST 2072 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2072 explains that there is not any provision of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 for unconditional exemption for Divinycell Sandwich. However, Divinycell Sandwich is conditionally exempt under subitem 83(3) of the First Schedule when sold for use in the construction or repair of, and wrought into or attached to as to form part of, buildings or other fixtures.

2. The Divinycell Sandwich would commonly be purchased for use as a raw material in the commercial production of other goods for example, truck bodies, railway rolling stock, aircraft, ships and other vessels, in which cases it would be conditionally exempt under item 113 of the First Schedule.

3. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
21 February 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2072