Sales Tax Bulletin - No. 42

STB 42W - Notice of Withdrawal

The end of sales tax

Date of Issue: 16 May 2000

Valid from 16 May 2000

Notice of Withdrawal

Sales Tax Bulletin STB 42 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 42 explains how the sales tax regime will end and what you have to do in relation to sales tax matters after 30 June 2000. It does not discuss the special rules that apply to persons in the computer hardware industry.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
4 July 2007

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 42