Sales Tax Ruling
STNS 3003W - Notice of Withdrawal
Sales tax: item 63A: goods for use by certain universities or 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Sales Tax Ruling STNS 3003 is withdrawn with effect from today.
1. Sales Tax Ruling STNS 3003 is a guide to the application of item 63A in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, which provides exemption from sales tax on goods for use, and not for sale, by certain universities and schools.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
18 July 2007
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