Sales Tax Ruling
ST 2121W - Notice of Withdrawal
Sales tax: portable generators
-
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Sales Tax Ruling ST 2121 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2121 explains that where a portable generator is purchased specifically to be installed as a fixture by being wired into the fixed electrical installations of a home or other residence, it will qualify for exemption under subitem 50(4) 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 February 2007