Sales Tax Ruling

ST 2074W - Notice of Withdrawal

Sales tax : spoonstraws and drink spoons

  • Please note that the PDF version is the authorised version of this withdrawal notice.

Notice of Withdrawal

Sales Tax Ruling ST 2074 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2074 provides the sales tax rate for spoonstraws and drink spoons.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 December 2016

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2074