Sales Tax Ruling
ST 2209W - Notice of Withdrawal
Sales tax: Nail-Safe
-
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Sales Tax Ruling ST 2209 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2209 explains that the device is a hand tool and, although not used exclusively or primarily and principally for industrial purposes, it is accepted that there is sufficient industrial use to say that it is of a kind used for such purposes. Accordingly, 'Nail-Safe' is taxable at the rate of 10% under subitem 5(1) 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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