Sales Tax Determination

STD 2000/1W - Notice of Withdrawal

Sales tax: use of goods by persons contracting services to an always-exempt person

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

FOI status:

may be released

Notice of Withdrawal

Sales Tax Determination STD 2000/1 is withdrawn with effect from today.

1. Sales Tax Determination STD 2000/1 explains whether, for the purposes of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992, goods are for use by always-exempt person and consequently sales tax exempt.

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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
27 June 2007

References

ATO references:
NO 2006/20258

ISSN 1323-7209

Related Rulings/Determinations:

STD 2000/1

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