Sales Tax Ruling
SST 1W - Notice of Withdrawal
Sales tax: rulings and other advice on the Streamlined 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Sales Tax Ruling SST 1 is withdrawn with effect from today.
1. Sales Tax Ruling SST 1 explains that in the course of administering the sales tax law the Tax Office may give either oral or written advice to the public generally or to a particular individual. All forms of written advice about the Streamlined Sales Tax law may be relied upon as if they have the force of law.
2. It describes the circumstances for remission (meaning release from payment) of sales tax where tax has been underpaid as a result of a person's reliance on written advice and sets out the procedure for obtaining a private ruling.
3. It also explains the rules for preserving certain written advice given under the law as it operated prior to 1 January 1993. In many cases there will be no need for people to seek confirmation of advice they had previously obtained.
4. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
5. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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