Sales Tax Ruling
ST 2094W - Notice of Withdrawal
Sales tax: video recording by television stations
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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Sales Tax Ruling ST 2094 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2094 explains the sales tax rates under subitem 6(1) of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 that are applicable to various video recordings made by television stations.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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