Sales Tax Ruling
ST 2317W - Notice of Withdrawal
Sales tax: safety sides for hospital beds
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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Sales Tax Ruling ST 2317 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2317 explains that safety sides of the kind marketed and used exclusively or principally for attachment to hospital beds are accepted to be parts for surgical appliances for the purposes of item 41 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and are exempt.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
2 May 2007