SALES TAX RULING SST 14

SST 14 - Addendum to Sales Tax Ruling

Sales tax: classification of:

*
structural building units and architectural building units
*
metal building materials
*
piping and tubing (and fittings)
*
builders hardware
*
metal materials

  • Please note that the PDF version is the authorised version of this ruling.

FOI status:

may be released

NOTICE OF ADDENDUM

This Addendum amends Taxation Ruling SST 14 as follows:

1. Page 5, footnote 3

At the end of the footnote, omit: 'of this Ruling (?)'; substitute 'of Schedule 1'.

2. Paragraph 2.1

Omit:
'It replaces any other public or private rulings to the extent that they are inconsistent with this Ruling from 25 January 1999.';
substitute:
'It replaces any other public or private rulings to the extent that they are inconsistent with this Ruling from 25 February 1999.'.

Commissioner of Taxation
16 December 1998

References

ATO references:
NO NAT 98/11379-8

ISSN 1323-7209

Related Rulings/Determinations:

SST 14
SST 14w

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