Sales Tax Ruling
ST 2356W - Notice of Withdrawal
Sales tax: rafts used in white water rafting expeditions
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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Sales Tax Ruling ST 2356 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2356 explains that rafts being used principally for pleasure or recreational purposes are not covered by subitem 119(1A) or (1AA) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 or any other exemption provision, but are 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
16 May 2007