Sales Tax Ruling
ST 2065W - Notice of Withdrawal
Sales tax: swatches
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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Sales Tax Ruling ST 2065 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2065 explains that all swatches should be treated the same for sales tax purposes under the Sales Tax Assessment Act (No. 1) 1930 regardless of whether they are produced by professional swatch makers or by manufacturers or wholesalers.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
14 February 2007