Sales Tax Determination
STD 1999/1W - Notice of Withdrawal
Sales tax: classification of AC adaptors; valuation of AC adaptors
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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Sales Tax Determination STD 1999/1 is withdrawn with effect from today.
1. Sales Tax Determination STD 1999/1 explains what goods are AC adaptors so that they might be classified as adaptors and exempt from sales tax under subitem 43(3) of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992. It also provides a basis for determining the value attributable to AC adaptors in cases where they are packaged together with other goods and sold for one inclusive price.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
27 June 2007