Sales Tax Ruling

STNS 3W - Notice of Withdrawal

Sales tax: 'use' in sales tax legislation

  • 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Sales Tax Ruling STNS 3 is withdrawn with effect from today.

1. Sales Tax Ruling STNS 3 explains the meaning of the word 'use' as it appears in various forms and contexts within the sales tax legislation.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

STNS 3

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