Sales Tax Ruling

ST 2314W - Notice of Withdrawal

Sales tax: air conditioning and ventilating duct work, fittings accessories and attachments

  • 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Sales Tax Ruling ST 2314 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2314 explains the various exemptions and rates of sales tax that apply to air conditioning and ventilating duct work, fitting accessories and attachments.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2314

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