Sales Tax Determination
STD 95/4W - Notice of Withdrawal
Sales tax: classification of combination diver's gauges
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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Sales Tax Determination STD 95/4 is withdrawn with effect from today.
1. Sales Tax Determination STD 95/4 explains that combination diver's gauges are not exempt from sales tax as accessories to cylinders (scuba diving cylinders) used in marketing or delivering gases under section 8 and item 32 in Schedule 1 to the Sales Tax (Exemptions & Classifications) Act 1992. They are covered by item 1 in Schedule 4 to that Act and are currently taxable at the rate of 21%. This rate will increase to 22% on 1 July 1995.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
11 July 2007