Sales Tax Ruling
ST 2294W - Notice of Withdrawal
Sales tax: deodorizing dispenser holder
-
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Sales Tax Ruling ST 2294 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2294 explains that the described deodorizing dispensers are not considered to be builders' hardware and they are not goods of a kind installed as fixtures. The dispensers are not covered by subitem 84(2) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and are taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
24 April 2007