Sales Tax Ruling
ST 2325W - Notice of Withdrawal
Sales tax: car mats
-
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Sales Tax Ruling ST 2325 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2325 explains that car mats are not goods of a kind ordinarily used for household purposes in accordance with item 1 of the Third Schedule to the Sales Tax (Exemptions and Classifications) 1935. They are taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
9 May 2007