Sales Tax Determination
STD 96/7W - Notice of Withdrawal
Sales tax: classification of powerboards
-
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Determination STD 96/7 is withdrawn with effect from today.
1. Sales Tax Determination STD 96/7 provides guidance on the categories of powerboards that are exempt under subitem 43(3) in Schedule 1 to the Sales Tax (Exemptions & Classifications) Act 1992 from sales tax as 'adaptors'. This determination also alters the previous public ruling on powerboards which is contained in Sales Tax Bulletin STB 19.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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