Sales Tax Ruling
ST 2451W - Notice of Withdrawal
Sales tax: video tape masters produced to the order of a client
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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Sales Tax Ruling ST 2451 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2451 explains that whether manufacture is involved in the production of a master video is a question of fact. Much depends on the circumstances under which the master video is produced, including the purpose for which it is produced. Taxation Ruling ST 2404 was replaced by this Ruling.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
13 June 2007