Sales Tax Ruling
ST 2354W - Notice of Withdrawal
Sales tax: liqueur extracts and infusions for flavouring food
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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Sales Tax Ruling ST 2354 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2354 explains that liqueur extracts and infusions are goods of a kind sold principally as ingredients for food for human consumption and are exempt under item 23 in 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
16 May 2007