Sales Tax Ruling
ST 2359W - Notice of Withdrawal
Sales tax: 'Bristar' - a non-explosive demolition agent
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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Sales Tax Ruling ST 2359 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2359 explains that 'Bristar' is specifically described as a 'non-explosive' agent. It is not detonated to expand and does not cause rapid changes in pressure. It is designed to slowly generate cracks in the substance to be demolished or broken-up by a slow increase in pressure brought about by its expansion. 'Bristar' is not an explosive and is taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
16 May 2007
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