Sales Tax Ruling
ST 2115W - Notice of Withdrawal
Sales tax: hovercraft
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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Sales Tax Ruling ST 2115 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2115 explains that hovercraft are accepted as being ships or other vessels and will qualify for exemption under subitem 119(1) of the First Schedule to the Sales Tax (Exemptions and Classification) Act 1935 unless used exclusively or principally for purposes of pleasure, sport or recreation either by the owner or by any other person.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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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