Sales Tax Ruling
ST 2146W - Notice of Withdrawal
Sales tax: chocolate coated dried fruit and chocolate and sugar coated nuts
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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Sales Tax Ruling ST 2146 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2146 explains that subitem 28(2) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 provides exemption for dried fruits sold as such. The item does not extend to dried fruit that has been further processed by the addition of a coating of chocolate. Similarly, item 33 of the First Schedule does not extend to nuts that are coated with chocolate or sugar. In the context of item 33, the term 'otherwise processed', does not embrace the chocolate or sugar coating of nuts.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 March 2007