Sales Tax Ruling
SST 10W - Notice of Withdrawal
Sales tax: authorities and public authorities for the purposes of Items 126 and 127
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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Sales Tax Ruling SST 10 is withdrawn with effect from today.
1. Sales Tax Ruling SST 10 explains what is an 'authority' for the purposes of item 126 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992 and a public authority for the purposes of item 127 in that Schedule.
2. Government entities can take a number of legal forms including departments, commissions, boards, statutory authorities, statutory corporations, and companies incorporated under the Corporations Law. This Ruling explains the terms 'authorities' and 'public authorities' and enables bodies to determine whether they satisfy the requirements of paragraphs (b) or (c) of subitem 126(1) or paragraph (b) of subitem 127(1).
3. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
4. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
31 January 2007