Sales Tax Ruling
ST 2398W - Notice of Withdrawal
Cleaning fluids for removing graffiti
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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Sales Tax Ruling ST 2398 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2398 explains the classification for sales tax purposes under the Sales Tax (Exemptions and Classifications) Act 1935 of two lines of cleaning fluids used for removing graffiti and stains from walls and other surfaces.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
30 May 2007