Sales Tax Ruling
ST 2384W - Notice of Withdrawal
Sales tax: interest on overpayments: additional tax for late payment not 'relevant tax' as defined
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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Sales Tax Ruling ST 2384 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2384 discusses whether additional tax payable under former section 29 of the Sales Tax Assessment Act (No. 1) 1930 for late payment of tax is a 'relevant tax' as defined in subsection 3(1) of the Taxation (Interest on Overpayments) Act 1983 (which was later renamed the Taxation (Interest on Overpayments and Early Payments) Act 1983).
2. The Sales Tax Assessment Act (No. 1) 1930 ceased to apply from 1 January 1993. In addition, that Act was repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.
3. Accordingly, this Ruling is no longer current.
Commissioner of Taxation
21 February 2007