Sales Tax Ruling
ST 2246W - Notice of Withdrawal
Sales tax: aeroplanes and parts etc
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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Sales Tax Ruling ST 2246 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2246 explains whether parts and components of aeroplanes are exempt from, or subject to, sales tax.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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