Sales Tax Ruling

ST 2268W - Notice of Withdrawal

Sales tax: sale value of air conditioning duct work

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2268 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2268 explains what value to use for sales tax purposes and what rate of sales tax to use for air conditioning duct work and its 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 April 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2268