Sales Tax Ruling
ST 2231W - Notice of Withdrawal
Sales tax: miniature goods
-
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Sales Tax Ruling ST 2231 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2231 explains that miniature novelties or ornaments are taxable at the general rate of 20%. Item 1 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 does not cover miniatures of goods which would only be purchased for their novelty value and not for any utilitarian purpose.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007