Sales Tax Determination
STD 97/4W - Notice of Withdrawal
Sales tax: in-house training centres
may be released
Notice of Withdrawal
Sales Tax Determination STD 97/4 is withdrawn with effect from today.
1. Sales Tax Determination STD 97/4 provides guidance on whether goods for use in in-house training centres are exempt from sales tax under item 109 in the First Schedule 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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
18 July 2007