Sales Tax Ruling
ST 2177W - Notice of Withdrawal
Sales tax: timber felling contractors
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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Sales Tax Ruling ST 2177 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2177 explains that timber felling contractors engaged in the manufacture of log timber are entitled to purchase chain saws and other equipment used by them in felling, lopping and trimming the logs free of tax under item 113A 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 March 2007