Sales Tax Ruling
ST 2075W - Notice of Withdrawal
Sales tax: plastic or paper covers for records and plastic record album envelopes
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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Sales Tax Ruling ST 2075 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2075 explains that plastic or paper covers for records and plastic record album envelopes are accepted as goods of a kind used to wrap up or secure goods for marketing and therefore exempt under subitem 96(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. Inner record covers are considered to be protective envelopes for the storage of records and therefore taxable at 32.5% under subitem 46(3) in the Second Schedule to that Act.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 February 2007