Sales Tax Determination
STD 98/5W - Notice of Withdrawal
Sales tax: promotional rebates
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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Sales Tax Determination STD 98/5 is withdrawn with effect from today.
1. Sales Tax Determination STD 98/5 outlines the factors that are relevant in determining whether promotional rebates paid or allowed by a supplier to a retailer are eligible rebates, for the purposes of Taxation Ruling SST 6 Sales tax: taxable value. The Determination also explains how to calculate the sales tax included in an eligible rebate, and how the eligible rebate affects the taxable value of the goods.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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