Sales Tax Ruling
SST 4W - Notice of Withdrawal
Sales tax: how it applies to leases of goods
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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Sales Tax Ruling SST 4 is withdrawn with effect from today.
1. Sales Tax Ruling SST 4 explains how the lease provisions in the sales tax law apply. It provides guidance to persons who lease, hire, let or rent (described in the Ruling as lease) 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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