Sales Tax Ruling

ST 2202W - Notice of Withdrawal

Sales tax: imported horses

  • 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Sales Tax Ruling ST 2202 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2202 explains that from 21 August 1985 imported horses are exempt from sales tax under item 117A of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and that Taxation Ruling No. ST 2144 is modified accordingly.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2202

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