Sales Tax Ruling
ST 2308W - Notice of Withdrawal
Sales tax: chemical air and dust filters
-
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Sales Tax Ruling ST 2308 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2308 explains that chemical air and dust filters are equipment of a kind used exclusively or primarily and principally in the course of industrial operations to protect persons engaged in those operations. They qualify for exemption under item 113G in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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