Sales Tax Ruling

SST 7W - Notice of Withdrawal

Sales tax: credits

  • 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Sales Tax Ruling SST 7 is withdrawn with effect from today.

1. Sales Tax Ruling SST 7 explains the sales tax credits that are available under the sales tax law. It gives an overview of the credit provisions contained in the sales tax law including discussion of the more common types of credit claims and sets out the general rules that apply to a claim for a sales tax credit. It also discusses the requirements to be met for some types of credits and raises a number of credit related issues that may arise.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
31 January 2007

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

SST 7


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).