Sales Tax Determination
STD 95/1W - Notice of Withdrawal
Sales tax: classification of computer accessories, namely:
* VDU filter screens;
* ergonomic keyboard wrist rests; and
* acoustic hoods for printers
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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Sales Tax Determination STD 95/1 is withdrawn with effect from today.
1. Sales Tax Determination STD 95/1 provides guidance on whether VDU filter screens, ergonomic keyboard wrist rests and acoustic hoods for printers are exempt from sales tax under item 20 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992 as 'industrial safety equipment'.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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