Sales Tax Ruling
ST 2106W - Notice of Withdrawal
Sales tax: kitchen utensils and hardware
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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Sales Tax Ruling ST 2106 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2106 explains that tomato sauce making machines, tomato/meat mincing machines, wooden handled crown sealers, adjustable and non-adjustable bench crown sealers (operated by lever action) and corking machines are regarded as 'kitchen utensils and hardware' for the purposes of subitem 1(i) of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and, being goods of a kind ordinarily used for household purposes, are taxable at the 7.5% 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 February 2007