Sales Tax Bulletin - No. 11

STB 11W - Notice of Withdrawal

In-ground swimming pools

Date of Issue: 1 March 1997

Valid from 1 March 1997

Notice of Withdrawal

Sales Tax Bulletin STB 11 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 11 explains how the sales tax law applies to in-ground swimming pools, including spa pools and hot tubs (all referred to as swimming pools) which are constructed in situ. Swimming pools constructed in situ means concrete and other similar in-ground pools which are built up in stages on site.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
20 June 2007

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 11