Sales Tax Ruling
ST 2284W - Notice of Withdrawal
Sales tax: multi purpose foam products
-
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Sales Tax Ruling ST 2284 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2284 explains that multi purpose foam products have many properties of a putty and are considered to be 'putties' within the meaning of that term in subitem 85A(3) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. The products qualify for exemption under that subitem of that Act.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
24 April 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).
