Sales Tax Ruling
ST 2104W - Notice of Withdrawal
Sales tax: parts for motor vehicles used by disabled ex-servicemen or by disabled civilians for transport to and from gainful employment
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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Sales Tax Ruling ST 2104 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2104 explains that the expression 'parts for motor vehicles' in item 135 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 is sufficiently wide to encompass spare parts for new motor vehicles purchased exempt under the item, spare parts for motor vehicles purchased tax paid and spare parts for second-hand motor vehicles.
2. So that there may be consistency in the treatment of spare parts in respect of motor vehicles for the purposes of items 135 and 135A of the First Schedule, it has been decided that exemption will also apply under item 135A to spare parts purchased by eligible persons irrespective of whether the vehicles were acquired on a tax paid basis or acquired second-hand, provided that the vehicles are for use in the circumstances specified in the exemption items.
3. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
4. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
28 February 2007