Sales Tax Ruling
ST 2248W - Notice of Withdrawal
Sales tax: swim/spa pool liners
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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Sales Tax Ruling ST 2248 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2248 explains that swim spas and swimming spas are considered to be swimming pools. Accordingly, liners for such pools are excluded from exemption under subitem 83(3) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. They are taxable at the rate of 10% under subitem 11(1) of the Third Schedule to that Act.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 April 2007