Sales Tax Ruling
ST 2330W - Notice of Withdrawal
Sales tax: rain water flushing system
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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Sales Tax Ruling ST 2330 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2330 explains that the flushing system is in effect a trap fitted to piping which is used for both water supply and drainage. It does not filter water but merely collects and disposes of a limited volume of 'run-off' water. The flushing system is not a filter and therefore is not covered by subitem 12(2) of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. It is exempt under subitem 18(2) of the First Schedule to that Act, as a trap fitted to piping for water supply and/or drainage purposes.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
9 May 2007