Sales Tax Ruling

ST 2049W - Notice of Withdrawal

Sales tax: electronically operated time switches

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2049 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2049 explains that programmable electronic time switches, which are of a kind used exclusively or primarily and principally as part of fixed electrical installations in consumers' premises (that is, those that are surface mounted and wired into fixed electrical installations), are exempt from sales tax under subitem 90C(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 February 2007

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2049

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