Sales Tax Determination
STD 96/8W - Notice of Withdrawal
Sales tax: catalogues or advertising matter for distribution to always-exempt persons
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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Sales Tax Determination STD 96/8 is withdrawn with effect from today.
1. Sales Tax Determination STD 96/8 provides guidance on whether subitem 193(1)(a) in Schedule 1 to the Sales Tax (Exemptions & Classifications) Act 1992 applies to exempt from sales tax, trade catalogues or advertising matter distributed free of charge to always-exempt bodies.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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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