Sales Tax Ruling

ST 2406W - Notice of Withdrawal

Sales tax: production of ceramic tile borders

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2406 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2406 explains that the cutting of large ceramic tiles into smaller tiles of various patterns is manufacture for the purposes of subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
30 May 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2406