Sales Tax Ruling
SST 9W - Notice of Withdrawal
Sales tax: retention of title or Romalpa clauses
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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Sales Tax Ruling SST 9 is withdrawn with effect from today.
1. Sales Tax Ruling SST 9 sets out how the sales tax law applies where a retention of title clause (also known as a reservation of title clause and in this Ruling it is referred to as a Romalpa clause) is included in a contract of sale of goods. The Ruling also provides a lower cost alternative method for accounting for sales tax in returns where goods are sold under contracts which include a Romalpa clause.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
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