Sales Tax Ruling
ST 2240W - Notice of Withdrawal
Sales tax: goods sold in a disassembled or unassembled state
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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Sales Tax Ruling ST 2240 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2240 explains that goods marketed in kit form or in knocked down condition (sold with the object of their being assembled by the purchaser into a single article), where the essence of the transaction is the sale of a complete article, are to be classified for sales tax purposes according to the nature of the complete article and not on the basis of the individual components. Kits or sets that are a collection of individual items or goods, or where the components build up to form a fixture, are not sold as single goods and should continue to be classified for sales tax purposes according to their components.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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