Sales Tax Ruling
ST 2170W - Notice of Withdrawal
Sales tax: reconditioned motor vehicle engines
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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Sales Tax Ruling ST 2170 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2170 explains that reconditioning of motor vehicle engines is considered to be more than a repair process; it is manufacture for sales tax purposes. Sales tax is payable under section 3 of the Sales Tax Assessment Act (No. 1) 1930.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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