Sales Tax Ruling
ST 2044W - Notice of Withdrawal
Sales tax: temporary importation of films for screening at Australian film festivals
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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Sales Tax Ruling ST 2044 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2044 explains that films may be temporarily imported without payment of sales tax in accordance with section 6A of Sales Tax Assessment Act (No. 5) 1930 and regulation 57(1)(b)(iii) of the Sales Tax Regulations where the films are imported by Film Festivals which are approved by the Attorney-General under the Customs (Cinematograph Films) Regulations 1954 and permission is granted under those Regulations by the Chief Censor to screen the films at Australian film festivals.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 February 2007