Sales Tax Ruling
ST 2008W - Notice of Withdrawal
Maps - Cadastral plans and aerial photographs
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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Sales Tax Ruling ST 2008 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2008 explains that Cadastral plans and aerial photographs re-touched to show up certain features as covered by item 3 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 are taxable at 7.5%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 February 2007