Sales Tax Ruling
ST 2455W - Notice of Withdrawal
Sales tax: Australian Little Athletics Union; State Little Athletics Associations and Little Athletics Clubs
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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Sales Tax Ruling ST 2455 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2455 explains that the Australian Little Athletics Union, the State Associations, their Clubs and Centres are established and carried on to promote competitive sport. Accordingly, they are not entitled to exemption under subitem 63B(2) of the First Schedule to the Sales Tax (Exemptions and Classification) Act 1935 on goods they purchase.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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