Sales Tax Ruling
ST 2158W - Notice of Withdrawal
Sales tax: power or line conditioners and uninterruptible power supply units
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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Sales Tax Ruling ST 2158 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2158 explains that power or line conditioners and uninterruptible power supply (UPS) units are separate items of equipment. They do not come within the scope of subitem 90C(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 in the first instance. They are also excluded from sales tax exemption by paragraph 90C(1)(a) of the First Schedule as electronic equipment (not being electronically operated electrical fittings and accessories). Power or line conditioners and UPS units are taxable at the general rate of sales tax.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 March 2007