Sales Tax Ruling

ST 2366W - Notice of Withdrawal

Sales tax: aids to manufacture - reconditioning of motor vehicle engines

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

FOI status:

Notice of Withdrawal

Sales Tax Ruling ST 2366 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2366 explains that to the extent reconditioning equipment is used to recondition goods that are not 'new' at the end of the reconditioning process, the process is not recognised as manufacturing for the purposes of the 'aids to manufacture' provisions and is not exempt. In situations where a reconditioner produces both new goods and second-hand goods and the same equipment is used in the reconditioning processes, to qualify for exemption as an aid to manufacture, the reconditioning equipment would have to be for use primarily and principally in the reconditioning of used engines that results in the manufacture of new 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
23 May 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2366