Sales Tax Bulletin - No. 31

STB 31W - Notice of Withdrawal

Containers for use in the retail food and beverage industry

Date of Issue: 1 December 1996

Valid from 1 December 1996

Notice of Withdrawal

Sales Tax Bulletin STB 31 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 31 sets out general guidelines for people who deal with containers and packaging materials for use in the retail food and beverage industry.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 31