Sales Tax Ruling
ST 2151W - Notice of Withdrawal
Sales tax: video projection equipment and video programmes supplied to public hospitals
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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Sales Tax Ruling ST 2151 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2151 explains that the video projection equipment and the programmes supplied to public hospitals for their use qualify for exemption from sales tax under subitem 81(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 March 2007