Sales Tax Ruling
ST 2243W - Notice of Withdrawal
Sales tax: Keyboard WristRest
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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Sales Tax Ruling ST 2243 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2243 explains that the Keyboard WristRest is not exempt from sales tax under subitem 123(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. It is for the use of able bodied persons and is in the nature of an aid for typists. It is not expressly for use by persons suffering from sickness, disease or disablement.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 April 2007