Sales Tax Bulletin - No. 11
STB 11W - Notice of Withdrawal
In-ground swimming poolsDate of Issue: 1 March 1997
Valid from 1 March 1997
Notice of Withdrawal
Sales Tax Bulletin STB 11 is withdrawn with effect from today.
1. Sales Tax Bulletin STB 11 explains how the sales tax law applies to in-ground swimming pools, including spa pools and hot tubs (all referred to as swimming pools) which are constructed in situ. Swimming pools constructed in situ means concrete and other similar in-ground pools which are built up in stages on site.
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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
20 June 2007
ATO references:
NO 2006/20258
Related Rulings/Determinations:
STB 11
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).