Sales Tax Ruling
ST 2360W - Notice of Withdrawal
Sales tax: shells/casings for edible fillings
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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Sales Tax Ruling ST 2360 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2360 explains that brandy snap casings, meringue shells, cream puff shells, taco shells, vol-au-vent cases, and similar food casings and shells which are intended to have a filling added before consumption are exempt under item 23 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
16 May 2007