Sales Tax Ruling
ST 2378W - Notice of Withdrawal
Rubber gaskets used in the construction industry
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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Sales Tax Ruling ST 2378 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2378 explains that the synthetic rubber gasket is a lining of a kind used principally in the construction and repair of buildings and other fixtures and is so wrought as to become part of the fabric of buildings or fixtures. It is unconditionally exempt from sales tax under subitem 83(2) of 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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