Sales Tax Ruling
ST 2373W - Notice of Withdrawal
Sales tax: speed humps used in traffic speed control
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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Sales Tax Ruling ST 2373 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2373 explains what types of speed humps, used in traffic speed control, are exempt from sales tax under items 82, 84, 89 and 89A of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
23 May 2007