Sales Tax Ruling
SST 6W - Notice of Withdrawal
Sales tax: taxable value
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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Sales Tax Ruling SST 6 is withdrawn with effect from today.
1. Sales Tax Ruling SST 6 advises that the amount of tax payable on assessable goods is determined by multiplying what is known as the taxable value of the goods by the tax rate applicable to the goods. It explains the rules for determining the correct taxable value of goods and provides some administrative guidelines supporting those rules.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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