Sales Tax Determination

STD 95/2W - Notice of Withdrawal

Sales tax: tax-advantaged computer programs:
* permanent and
* non permanent microchips
in mobile telephones

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Determination STD 95/2 is withdrawn with effect from today.

1. Sales Tax Determination STD 95/2 provides guidance on whether microchips in mobile phones are permanent or non-permanent, thereby assisting taxpayers to ascertain whether their product may qualify for concessional tax treatment afforded to mobile phones containing non-permanent microchips.

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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

STD 95/2