Sales Tax Determination

STD 95/8W - Notice of Withdrawal

Sales tax: classification of modular garden edging

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Determination STD 95/8 is withdrawn with effect from today.

1. Sales Tax Determination STD 95/8 considers the sales tax classification of modular garden edging and explains that it is exempt from sales tax under paragraph 39(1)(a) in Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992.

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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
11 July 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

STD 95/8