Sales Tax Ruling
ST 2278W - Notice of Withdrawal
Sales tax: Polygal - polycarbonate structured sheeting
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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Sales Tax Ruling ST 2278 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2278 explains that Polygal is taxable at the general rate, unless it qualifies for conditional exemption under subitem 83(3) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. It will qualify when it is used in the construction or repair of buildings or other fixtures so as to form part of the buildings or other fixtures.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
24 April 2007