Sales Tax Ruling
ST 2371W - Notice of Withdrawal
Sales tax: pre-fabricated toilet units
-
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Sales Tax Ruling ST 2371 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2371 explains the classification of pre-fabricated toilet units and rates of sales tax that apply under section 6A in the Sales Tax (Exemptions and Classifications) Act 1935 and item 14 in the Third Schedule to that Act.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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