Sales Tax Ruling

ST 2311W - Notice of Withdrawal

Sales tax: sailboard harnesses

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

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2311 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2311 explains that sailboard harnesses are used by participants in the sport of sailboarding. They are human wear and exempt under subitem 120(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2311

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