Sales Tax Ruling
ST 2233W - Notice of Withdrawal
Sales tax: computers and peripheral equipment for use in schools
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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Sales Tax Ruling ST 2233 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2233 explains that computers and equipment for use by teachers and students in schools and universities that are accepted as scientific instruments or scientific apparatus within the meaning of subitem 63(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 are exempted from sales tax. While goods purchased by teachers primarily for their personal use but which are made available for university or school purposes are not covered by item 63A of the First Schedule.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007