Sales Tax Determination
STD 96/2W - Notice of Withdrawal
Sales tax: statutory period - heavy motor vehicles for transporting livestock in remote areas
-
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Sales Tax Determination STD 96/2 is withdrawn with effect from today.
1. Sales Tax Determination STD 96/2 explains that the 40,000 kilometre test that was previously accepted in determining the statutory period has not been extended to heavy vehicles under item 4 in Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992. As a result, the statutory period that applies to these vehicles is 2 years.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
