Sales Tax Determination
STD 95/13W - Notice of Withdrawal
Sales tax: sales tax passed on in retail sales
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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Sales Tax Determination STD 95/13 is withdrawn with effect from today.
1. Sales Tax Determination STD 95/13 discusses whether the passing on provisions of the Sales Tax Assessment Acts 1930 and 1992 are satisfied where taxpayers set their retail prices by reference to market forces.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 July 2007