Sales Tax Ruling
ST 2046W - Notice of Withdrawal
Sales tax: machinery implements and apparatus for use in constructing pipelines: pipehaulers
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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Sales Tax Ruling ST 2046 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2046 explains that pipehaulers clearly designed for and used only as off-road vehicles are not road vehicles of the kind ordinarily used for the transport or delivery of goods. They are therefore taxable at the rate of 7.5% under paragraph 7(1)(c) of the Third 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 February 2007