Sales Tax Ruling
ST 2108W - Notice of Withdrawal
Sales tax: whether warranty charges may be excluded from the sale value of taxable goods
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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Sales Tax Ruling ST 2108 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2108 explains the circumstances in which warranty charges are included under sections 18 or 18A of the Sales Tax Assessment Act (No. 1) 1930 or excluded under subitem 144(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 from the sale value of taxable goods.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 February 2007
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