Sales Tax Ruling
ST 2087W - Notice of Withdrawal
Sales tax: retreaded tyres
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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Sales Tax Ruling ST 2087 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2087 explains that Sales Tax Ruling ST 2026 continues to have effect pending the outcome of the Tax Office's appeal against the decision of the Federal Court. ST 2026 notified a decision that retreading of tyres constituted manufacture and that the finished product was not excluded from the definition of goods in subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930.
2. This means that taxpayers will continue to be liable for payment of the tax pending the outcome of the appeal.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
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