Addendum No.2 to Sales Tax Determination
STD 96/5A - Addendum No.2
Calculation of tax payable on goods containing tax-advantaged computer programs
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedThis addendum amends Sales Tax Determination STD 96/5. The amendments do not alter the advice given in STD 96/5 but are intended to add clarity to the views expressed in the Determination.
In the part headed 'Decisions', at the end of point 2 (page 3)
After the sentence 'These percentages reflect the value of all TACPs in the goods, even where they contain more than one TACP.' insert the following:
'The storage devices listed in this Determination as those that do not commonly contain TACPs are not covered by the safe harbour values provided in this Determination. These goods must be valued according to the general principles set out in Taxation Ruling SST 6 Sales Tax - taxable values.'
In the part headed 'Date of effect' (page 4)
After the second sentence insert the following:
'It does not apply to those goods listed in this Determination as storage devices that do not commonly contain TACPs.'
Communication of the Decision
This Addendum has been made available by the sales tax publishing houses and will be provided to interested persons upon request.
Commissioner of Taxation
18 November 1998