Sales Tax Ruling
ST 2204W - Notice of Withdrawal
Sales tax: abrasive pastes and powders
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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Sales Tax Ruling ST 2204 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2204 explains that the only abrasive grains, pastes and powders to qualify for the 10% rate of tax are those used in association with or in place of those goods covered by subitem 5(3) of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, prior to the 1983 amendment, that is, abrasive implements and apparatus of the kinds used for industrial purposes.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 March 2007