Sales Tax Ruling
ST 2026W - Notice of Withdrawal
Retreaded tyres
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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Sales Tax Ruling ST 2026 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2026 explains that in view of the sophisticated processes used in producing a retreaded tyre, and the fact that the processes result in a commercially distinct product, it has been decided that the process of retreading tyres constitutes manufacture for sales tax purposes.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 February 2007
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