Sales Tax Ruling
ST 2386W - Notice of Withdrawal
Sales tax: local and imported coral
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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Sales Tax Ruling ST 2386 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2386 explains that coral is not a 'seashell', nor is it 'mined'. Local and imported coral is not exempt from sales tax under either subitem 21(1) or subitem 82(2) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. It is taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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