Sales Tax Ruling
ST 2207W - Notice of Withdrawal
Sales tax: overseas travel literature
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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Sales Tax Ruling ST 2207 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2207 modifies Sales Tax Ruling ST 2128 and explains the effect of the omission of item 4 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and the amendment of subitem 59(2) of the First Schedule to that Act. The Ruling explains that overseas travel literature that was previously taxable at 7.5% under item 4 in the Third Schedule, will be taxable at 20% from 20 September 1985.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 March 2007