Sales Tax Ruling
ST 2428W - Notice of Withdrawal
Sales tax: safety device for bottled gas systems
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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Sales Tax Ruling ST 2428 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2428 explains that the safety device is an accessory for use with exempt cylinders, and is exempt from sales tax under subitem 99A(2) in the First Schedule to the Sales Tax (Exemptions and Classification) 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
6 June 2007