Sales Tax Ruling
ST 2238W - Notice of Withdrawal
Sales tax: organizations established for the relief of unemployed persons
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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Sales Tax Ruling ST 2238 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2238 explains that although the organization has provided some work experience for previously unemployed persons (during construction of a sailing vessel to mark South Australia's 150th anniversary), it was established and maintained mainly to build and to operate the sail training ship. The fact that it has been able to employ previously unemployed people does not make it a public organization established and maintained for the relief of unemployed persons within the meaning of subitem 81(1)(d) 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007