Sales Tax Ruling
ST 2023W - Notice of Withdrawal
Sales tax: beer ticket dispensing machines
-
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Ruling ST 2023 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2023 explains that the acquisition of a ticket from a beer ticket dispensing machine is not considered to involve the purchase of goods. What the ticket holder obtains is a chance to win a prize. The machines are covered by item 60 in the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and are taxable at 32.5%.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
7 February 2007