Sales Tax Ruling

ST 2214W - Notice of Withdrawal

Sales tax: precious and semi-precious stones

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2214 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2214 explains the classification for sales tax purposes of precious and semi-precious stones under the Sales Tax (Exemptions and Classifications) Act 1935.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2214