Sales Tax Ruling
ST 2448W - Notice of Withdrawal
Sales tax: whiteboards, chalkboards, directory boards and honour boards
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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Sales Tax Ruling ST 2448 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2448 explains that the boards in question are not builders' hardware and therefore they do not qualify for exemption under subitem 84(2) of the First Schedule to the Sales Tax (Exemptions and Classification) Act 1935. With the exception of honour boards of the kind specifically exempted by subitem 66A(3) in the First Schedule, whiteboards, chalkboards, directory boards and other honour boards are 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
13 June 2007