Sales Tax Determination
STD 96/2W - Notice of Withdrawal
Sales tax: statutory period - heavy motor vehicles for transporting livestock in remote areas
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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Sales Tax Determination STD 96/2 is withdrawn with effect from today.
1. Sales Tax Determination STD 96/2 explains that the 40,000 kilometre test that was previously accepted in determining the statutory period has not been extended to heavy vehicles under item 4 in Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992. As a result, the statutory period that applies to these vehicles is 2 years.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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