Sales Tax Ruling
ST 2375W - Notice of Withdrawal
Sales tax: fire logs
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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Sales Tax Ruling ST 2375 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2375 explains that fire logs which consist of 80% sawdust or other wood material and which are produced in Australia are accepted to be firewood and are exempt from sales tax under subitem 47(4) of 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
23 May 2007