Sales Tax Ruling
ST 2137W - Notice of Withdrawal
Sales tax: conversion of poker machines
-
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Sales Tax Ruling ST 2137 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2137 explains that the conversion of poker machines does not change the identity of them. The changes are cosmetic in nature rather than changes of real substance. They do not involve the manufacture of goods. Sales tax is payable on the parts used in the various conversion processes. However, sales tax is not payable under section 3 of the Sales Tax Assessment Act (No. 1) 1930 on the full price charged for such conversions.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 March 2007
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).
