Sales Tax Determination
STD 95/3W - Notice of Withdrawal
Sales tax: credit for sales tax paid on travellers' cheques that are taken overseas
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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Sales Tax Determination STD 95/3 is withdrawn with effect from today.
1. Sales Tax Determination STD 95/3 explains that financial institutions are not entitled to a sales tax credit for travellers' cheques issued to customers and taken overseas.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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