Sales Tax Ruling
ST 2299W - Notice of Withdrawal
Sales tax: servicing and construction equipment
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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Sales Tax Ruling ST 2299 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2299 explains that with the repeal of item 7 in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, persons engaged in servicing motor vehicles, earthmoving works or the other activities mentioned in the former provision are no longer entitled to the conditional 10% rate of sales tax on their equipment. These items are now taxable at the general rate unless the purchaser is entitled to claim conditional exemption from sales tax, for example, a government department or a local council.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
2 May 2007