Sales Tax Ruling
ST 2165W - Notice of Withdrawal
Sales tax: sale of goods by wholesale
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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Sales Tax Ruling ST 2165 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2165 explains that materials are applied by the contractor to his own use in carrying out the service and not supplied to the customer as goods or in some other form. It follows that subsection 3(4) of the Sales Tax Assessment Act (No. 1) 1930 does not apply to deem expendable materials used by a contractor in carrying out a service to be sold to the customer.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 March 2007