Sales Tax Ruling
ST 2002W - Notice of Withdrawal
Cleaning cloths cut from second-hand clothing by charitable organisations
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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Sales Tax Ruling ST 2002 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2002 explains that there is no sales tax payable on the sale of rags, where a public benevolent institution obtained a considerable amount of second-hand clothing and cut it into sizes suitable for cloths for industrial cleaning.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
31 January 2007