Sales Tax Ruling

ST 2272W - Notice of Withdrawal

Sales tax: re-refining of oil

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

FOI status:

Notice of Withdrawal

Sales Tax Ruling ST 2272 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2272 explains that 're-refined' oil is a different product from the oil out of which it has been produced. The re-refining of oil constitutes manufacture for sales tax purposes. The base oil produced from the re-refining process is taxable at 20% under section 3 of the Sales Tax Assessment Act (No. 1) 1930.

2. Where, however, it is used by the manufacturer as a raw material in the production of other goods or sold for use as raw materials in the manufacture of goods, it would normally be sold in non-taxable circumstances under quotation of certificate.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
24 April 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2272