Sales Tax Ruling
ST 2237W - Notice of Withdrawal
Sales tax: power operated painting systems
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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Sales Tax Ruling ST 2237 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2237 explains that parts of painting systems that are specifically designed to form one unit are hand tools of the kinds used for industrial purposes and are taxable at the rate of 10% under subitem 5(1) of the Third Schedule to 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007