Sales Tax Ruling
ST 2403W - Notice of Withdrawal
Sales tax: conversion of motor vehicles to limousine
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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Sales Tax Ruling ST 2403 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2403 explains that the conversion of motor vehicles to stretch limousines is considered to be manufacture as defined in section 3 of the Sales Tax Assessment Act (No. 1) 1930. The Ruling further explains that the limousines are not considered to be second-hand goods and are therefore not excluded from liability to sales tax.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
30 May 2007