Sales Tax Ruling
ST 2185W - Notice of Withdrawal
Sales tax: paints
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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Sales Tax Ruling ST 2185 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2185 advises that subitem 85A(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 operates to exempt from sales tax paints and other coatings of a kind marketed exclusively, or primarily and principally, for application to buildings or other fixtures. Paint will not qualify for exemption merely because it makes a reference to use on buildings or other fixtures if in fact it is used entirely or principally for other purposes. Labelling is not the sole guide.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 March 2007