Sales Tax Ruling
SST 11W - Notice of Withdrawal
Sales tax: a guide to the classification of goods under the sales tax law
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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Sales Tax Ruling SST 11 is withdrawn with effect from today.
1. Sales Tax Ruling SST 11 sets out a guide to classifying goods in order to assist taxpayers to self-assess their sales tax liability. In this Ruling, classifying goods means determining which of the items in the Sales Tax (Exemptions and Classifications) Act 1992 applies to the goods. This then determines the rate of sales tax (if any) that applies to the goods.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
31 January 2007