Sales Tax Ruling
ST 2256W - Notice of Withdrawal
Sales tax: jurisdiction of a court to review disputes in actions for the recovery of sales tax where a default assessment has issued
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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Sales Tax Ruling ST 2256 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2256 explains that the enactment of the Taxation Boards of Review (Transfer of Jurisdiction) Bill 1986 would have the effect of further confining the Cordoba Cellars decision. Under that legislation, which was to take effect from 1 July 1986, the new procedures for resolving sales tax disputes would apply.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 April 2007