Sales Tax Ruling
ST 2323W - Notice of Withdrawal
Sales tax: outdoor vacuum cleaners
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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Sales Tax Ruling ST 2323 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2323 explains that although the Victa Vac 500 outdoor vacuum cleaner is essentially for use outdoors it is still for use about a dwelling house and therefore is covered by paragraph (g) of item 1 of the Third Schedule to the Sales Tax (Exemptions and Classification) Act 1935. It is taxable at the rate of 10%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
9 May 2007
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