Sales Tax Ruling

ST 2364W - Notice of Withdrawal

Sales tax: mulcher for attachment to lawn mowers

• 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Sales Tax Ruling ST 2364 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2364 explains that the garden mulcher is designed to function as an attachment of rotary lawn mowers and is taxable at the rate of 20%.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2364