Sales Tax Ruling
ST 2024W - Notice of Withdrawal
Sales tax: coin operated barbecues
-
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Sales Tax Ruling ST 2024 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2024 explains that coin operated barbecues are essentially barbecues and are taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 February 2007