Sales Tax Ruling
ST 2368W - Notice of Withdrawal
Sales tax: irrigation tubes and fittings
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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Sales Tax Ruling ST 2368 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2368 explains that synthetic resin piping for use in sub-surface and other trickle or spray irrigation systems is exempt under subitem 18(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. No distinction is drawn between small and large scale use. Fittings for this tubing such as emitters, micro-jets, spray jets and pop-up sprinklers are exempt under subitem 18(2) of the First Schedule. Rubber and other garden hoses of a kind used in domestic gardens are excluded from subitem 18(1) and 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
23 May 2007