Sales Tax Ruling
ST 2235W - Notice of Withdrawal
Sales tax: imported unsolicited gifts
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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Sales Tax Ruling ST 2235 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2235 explains that sales tax is now payable on imported unsolicited gifts unless they are covered by one of the exemption items of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. A limited sales tax exemption is also available under paragraph 145(a) of the First Schedule, for imported goods, including unsolicited gifts that are insubstantial in value.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007