Sales Tax Determination
STD 95/7W - Notice of Withdrawal
Sales tax: classification of scissors
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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Sales Tax Determination STD 95/7 is withdrawn with effect from today.
1. Sales Tax Determination STD 95/7 sets out the rates of sales tax that apply under subitems 18(1) and 81(1) in Schedule 1 and subitems 1(b), 1(d) and 1(s) in Schedule 2 to the Sales Tax (Exemptions and Classifications) Act 1992. It also explains the different types of scissors and why different rates apply.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 July 2007
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