Sales Tax Ruling
ST 2271W - Notice of Withdrawal
Sales tax: guidelines relating to the retention and format of records required to satisfy the statutory requirements of subsections 70E(1) and (2) of the Sales Tax Assessment Act (No. 1)
-
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Sales Tax Ruling ST 2271 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2271 explains the guidelines for retaining records to satisfy the statutory requirements of subsections 70E(1) and 70E(2) of the Sales Tax Assessment Act (No. 1) 1930.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
24 April 2007