Sales Tax Ruling
ST 2100W - Notice of Withdrawal
Sales tax: Zelos waste heat recovery system
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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Sales Tax Ruling ST 2100 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2100 explains that the Zelos waste heat recovery system is taxable at the general rate. It does not qualify for the exemption from tax provided by item 90F of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 because that exemption is limited to bath heaters, sink heaters and other water heating and hot water storage equipment of a kind installed as fixtures in houses.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 February 2007
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