SALES TAX RULING
ST 2130W - Notice of Withdrawal
False or misleading statement
-
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Sales Tax Ruling ST 2130 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2130 sets out some examples of false or misleading statements in relation to sales tax situations, and is to be read in conjunction with Taxation Ruling IT 2141. It specifically deals with the application of penalty under subsection 45(2) of the Sales Tax Assessment Act (No. 1) 1930.
2. Taxation Ruling IT 2141, which dealt with a former penalty regime that ceased to apply from the 1993 income year, was archived in 1994 and withdrawn in 1997 as it was no longer current.
3. Furthermore, the Sales Tax Assessment Act (No. 1) 1930 ceased to apply from 1 January 1993.
4. As such, this Ruling is no longer current.
Commissioner of Taxation
1 November 2006