Sales Tax Ruling

ST 2443W - Notice of Withdrawal

Sales tax: motor vehicle tyres - supply and fitting of tyres

  • 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Sales Tax Ruling ST 2443 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2443 considers whether the supply and fitting of tyres to motor vehicles are sales of goods by wholesale or by retail.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

ISSN 1443-5160

Related Rulings/Determinations:

ST 2443

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