Sales Tax Determination
STD 1999/4W - Notice of Withdrawal
Sales tax: valuation of tax advantaged computer programs in personal computers
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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Sales Tax Determination STD 1999/4 is withdrawn with effect from today.
1. Sales Tax Determination STD 1999/4 sets out a methodology for determining the value for sales tax purposes, attributable to tax advantaged computer programs (TACPs) that are bundled with personal computers[1] and sold by wholesale for the one inclusive price. STD 1999/4 also explains whether use of this methodology is mandatory; and whether it can be used to calculate a refund of, or claim a credit for, sales tax overpaid on sales of TACPs bundled with personal computers.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
27 June 2007
Footnotes
The term 'personal computer' means goods identified in Items 1, 2, 3 and 4 of the table 'Part 7A goods' in subsection 91C(1) of Sales Tax Assessment Act 1992.