Sales Tax Determination
STD 97/5W - Notice of Withdrawal
Sales tax: classification of digital cameras and still video cameras
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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Sales Tax Determination STD 97/5 is withdrawn with effect from today.
1. Sales Tax Determination STD 97/5 provides guidance on the classification of digital cameras and still video cameras for sales tax purposes under subitem 9(1) and item 12 in the Fifth 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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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