Sales Tax Ruling
ST 2156W - Notice of Withdrawal
Sales tax: sealed condensing units and sealed compressors for refrigeration use
-
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Ruling ST 2156 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2156 explains the various rates under items 1 and 2 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 that apply to sealed condensing units and sealed compressors for refrigeration use.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 March 2007