Sales Tax Ruling
ST 2196W - Notice of Withdrawal
Sales tax: ships and other vessels - effect of 1985 amendments
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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Sales Tax Ruling ST 2196 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2196 explains that the effect of the amendment to subitem 119(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 is that vessels used for the purpose of private transport or accommodation are now taxable at the general 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 March 2007