Sales Tax Bulletin - No. 26

STB 26W - Notice of Withdrawal

Taxable value for manufacturers

Date of Issue: July 1996

Valid from 1 September 1997

Notice of Withdrawal

Sales Tax Bulletin STB 26 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 26 gives manufacturers some assistance in calculating the taxable value of goods they sell or apply to their own use, where an exemption doesn't apply.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
20 June 2007

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 26