Sales Tax Ruling
ST 2052W - Notice of Withdrawal
Sales tax: musical toys - music produced electronically by silicon chip
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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Sales Tax Ruling ST 2052 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2052 explains that the 'Little Crib Concert', which produces music electronically by means of a silicon chip, does not incorporate 'musical movements' for the purposes of item 43 of the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, and is therefore taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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