Sales Tax Determination

STD 96/5W - Notice of Withdrawal

Sales tax: calculation of tax payable on goods containing tax-advantaged computer programs

  • 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Sales Tax Determination STD 96/5 is withdrawn with effect from today.

1. Sales Tax Determination STD 96/5 identifies the storage devices that commonly contain tax-advantaged computer programs (TACPs), explains how to value TACPs and provides Safe Harbour values for the calculation of sales tax payable.

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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

STD 96/5

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