Sales Tax Ruling
ST 2174W - Notice of Withdrawal
Sales tax: recycling of oil
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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Sales Tax Ruling ST 2174 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2174 explains that the recycling of oil does not bring any new product into existence and accordingly does not involve the manufacture of goods. No tax liability arises in relation to the sale of or the charge made for the recycled oil. Tax is, however, payable on any taxable additives and other taxable materials used in the recycling processes.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 March 2007