Sales Tax Ruling
ST 2213W - Notice of Withdrawal
Sales tax: birdseed
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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Sales Tax Ruling ST 2213 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2213 explains that birdseed mixes which are marketed principally for feeding to birds not kept as domestic pets are exempt from sales tax under item 108 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. However, other birdseed products that are considered to be marketed principally for consumption by birds kept as domestic pets are taxable at 20%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 March 2007