Sales Tax Determination
STD 97/3W - Notice of Withdrawal
Sales tax: forestry activities in the agricultural industry
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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Sales Tax Determination STD 97/3 is withdrawn with effect from today.
1. Sales Tax Determination STD 97/3 provides guidance on whether certain forestry activities are activities in the agricultural industry for the purposes of determining an exemption from sales tax under item 3 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1992.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
18 July 2007