Sales Tax Ruling
SST 14W - Notice of Withdrawal
Sales tax: classification of:
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- structural building units and architectural building units
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- metal building materials
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- piping and tubing (and fittings)
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- builders hardware
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- metal materials
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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Sales Tax Ruling SST 14 is withdrawn with effect from today.
1. Sales Tax Ruling SST 14 provides a guide to determine whether goods are:
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- structural building units or architectural building units under paragraph (a) of subitem 39(1) of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992;
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- metal building materials under paragraph (h) of subitem 39(1) of Schedule 1;
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- piping, tubing, or fittings for piping and tubing under paragraph (j) of subitem 39(1) of Schedule 1;
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- builders hardware under paragraph (o) of subitem 39(1) of Schedule 1; or
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- metal materials under item 49 of Schedule 1.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
31 January 2007
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