Sales Tax Ruling
ST 2306W - Notice of Withdrawal
Sales tax: Seuster-Roll-Fast-Door and associated drive motor, control box and optional controls
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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Sales Tax Ruling ST 2306 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2306 examines whether a Seuster-Roll-Fast-Door and associated drive motor, control box and optional controls are builders' hardware and exempt under subitem 84(2) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
2. The Seuster-Roll-Fast-Door is unconditionally exempt but the associated drive motor, control box and optional controls are electrical fittings and so on of the type specifically excluded from exemption under the sub-item therefore taxable at 20%.
3. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
4. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
2 May 2007
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