SALES TAX RULING

ST 2123W - Notice of Withdrawal

Sales tax: extensions of time to pay under section 28, Sales Tax Assessment Act (No. 1), remissions under sub-section 29(2) of additional tax payable under sub-section 29(1) of Sales Tax Assessment Act (No. 1)

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2123 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2123 provides guidelines on the exercise of the Commissioner's powers under:

(a)

section 28 of the Sales Tax Assessment Act (No. 1) 1930, to grant extensions of time for payment or permit payment by instalments; and

(b)

subsection 29(2) of the Sales Tax Assessment Act (No. 1) 1930, to remit the statutory penalty for unpaid tax payable under subsection 29(1) of the Act.

2. The Sales Tax Assessment Act (No. 1) 1930 ceased to apply from 1 January 1993. As such, this Ruling is no longer current.

Commissioner of Taxation
1 November 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

ST 2123