Sales Tax Ruling
ST 2264W - Notice of Withdrawal
Sales tax: imported second-hand engines, auto parts and body panels
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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Sales Tax Ruling ST 2264 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2264 explains how sales tax applies to imports of second-hand engines, auto parts and body panels and what sales tax rate that will apply to each item.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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