Sales Tax Ruling
ST 2206W - Notice of Withdrawal
Sales tax: water heating equipment
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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Sales Tax Ruling ST 2206 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2206 explains the various rates of sales tax that apply to water heating equipment and its components under item 153 of the First Schedule and item 12 of the Third 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 March 2007