Sales Tax Ruling
ST 2112W - Notice of Withdrawal
Sales tax: maraschino cherries, drained cherries, glace cherries and crystallised cherries
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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Sales Tax Ruling ST 2112 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2112 explains that drained cherries, glace cherries and crystallised cherries, irrespective of the names under which they are marketed, are excluded from the exemptions allowed in items 28 and 35C of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. They are taxable at the general rate. Maraschino cherries are exempt from sales tax under subitem 28(1) or item 35C of the First Schedule.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 February 2007