Sales Tax Ruling
ST 2222W - Notice of Withdrawal
Sales tax: tools used in repairing video cassette recorders
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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Sales Tax Ruling ST 2222 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2222 explains that the tools used in repairing video cassette recorders (VCRs) are not regarded as accessories for VCRs and accordingly they do not come within item 50 of the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. The torque gauge, hexagonal wrench and tension gauge are hand tools of the kinds used for industrial purposes and are taxable at the rate of 10% under subitem 5(1) in the Third Schedule to that Act. The back tension measuring cassette, the alignment tape and the various jigs are not hand tools and do not come within the scope of subitem 5(1). They are taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007