Sales Tax Ruling
SST 5W - Notice of Withdrawal
Sales tax: classification of furniture, timber and joinery
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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Sales Tax Ruling SST 5 is withdrawn with effect from today.
1. Sales Tax Ruling SST 5 explains the principles for determining the rate of sales tax payable on furniture, timber and joinery to assist furniture manufacturers, joiners, turners, shopfitters, cabinet-makers and wholesalers of new furniture apply the correct rate to the goods they deal with.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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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