Sales Tax Ruling
ST 2180W - Notice of Withdrawal
Sales tax: floral tributes
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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Sales Tax Ruling ST 2180 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2180 explains the various rates of sales tax under items 21, 113 and 137 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 that apply to floral tributes and their components.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 March 2007
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