Sales Tax Ruling

ST 2261W - Notice of Withdrawal

Sales tax: drawing and drafting equipment for use in universities and schools

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

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2261 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2261 lists items of scientific equipment and materials used in connection with scientific instruments that are used in universities and schools and which are exempt from sales tax.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
11 April 2007

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2261

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