Sales Tax Ruling
ST 2266W - Notice of Withdrawal
Sales tax: goods purchased by universities and schools
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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Sales Tax Ruling ST 2266 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2266 explains that where a university or school conducts activities separate from its university or school activities then item 63A of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 does not apply to those activities.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
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