Sales Tax Ruling
ST 2090W - Notice of Withdrawal
Sales tax: Elswick Envoy Invalid Car
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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Sales Tax Ruling ST 2090 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2090 explains that the Elswick Envoy Car is a vehicle designed and manufactured expressly for use by disabled persons. It qualifies for exemption under subitem 123(1) of the First 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 February 2007