Sales Tax Ruling

ST 2336W - Notice of Withdrawal

Sales tax: casings imported for retreading and sale by wholesale and retail

• 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Sales Tax Ruling ST 2336 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2336 explains that a liability to sales tax on casings imported for retreading and sale by wholesale should be determined under the Sales Tax Assessment Act (No. 5) 1930.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2336