Sales Tax Ruling
ST 2422W - Notice of Withdrawal
Sales tax: stationery and schools supplies for use by students
-
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Sales Tax Ruling ST 2422 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2422 explains the exemptions under items 51 and 63A in the First Schedule to the Sales Tax (Exemptions and Classification) Act 1935 that apply to stationery and school supplies used by students.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
6 June 2007