Sales Tax Ruling
ST 2326W - Notice of Withdrawal
Sales tax: mining operations
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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Sales Tax Ruling ST 2326 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2326 explains that the decisions in the Northwest Iron Co Ltd v. Federal Commissioner of Taxation 85 ATC 4316; 16 ATR 527, and Federal Commissioner of Taxation v. Northwest Iron Co Ltd 86 ATC 4202; 17 ATR 400 do not warrant any change in the established approach to the administration of item 14 of the First Schedule to the Sales Tax (Exemptions and Classifications) 1935. They are very much decisions based on the unusual circumstances of the SRM operations - highlighting the need to judge each situation on its own facts. In the majority of cases, however, it is expected that the tests applied and the conclusions reached in Federal Commissioner of Taxation v. Broken Hill Pty Co Ltd (1967-1969) 120 CLR 240 will continue to mean that mining operations finish generally at the site of or nearby to the site of extraction of the ore and that a mining property is limited to that area.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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