Sales Tax Ruling
ST 2432W - Notice of Withdrawal
Sales tax: mobile explosives manufacturing units
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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Sales Tax Ruling ST 2432 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2432 explains the decision of the Full Court of the Supreme Court of Victoria that mobile manufacturing units manufactured by a taxpayer and applied to its own use are exempt from sales tax. The decision is reported as ICI Australia Operations Pty Ltd v. Deputy Federal Commissioner of Taxation.[1]
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
6 June 2007