Sales Tax Ruling
ST 2332W - Notice of Withdrawal
Sales tax: electronically operated switches, control units, thermostats, sensors and detectors
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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Sales Tax Ruling ST 2332 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2332 explains whether subitem 90C(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 applies to electronically operated switches, control units, thermostats, sensors and detectors.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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