Sales Tax Ruling
SST 18W - Notice of Withdrawal
Sales tax: when goods become an 'integral part' of property for the purposes of Item 192
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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Sales Tax Ruling SST 18 is withdrawn with effect from today.
1. Sales Tax Ruling SST 18 sets out the meaning of the phrase 'integral part of property' in item 192 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
31 January 2007