Sales Tax Ruling
ST 2369W - Notice of Withdrawal
Sales tax: plastic formwork
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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Sales Tax Ruling ST 2369 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2369 explains that the plastic formwork becomes a permanent lining for fixtures such as driveways and paths. Plastic formwork is unconditionally exempt from sales tax under paragraph (c) of subitem 83(2) 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
23 May 2007