Sales Tax Determination
STD 98/7W - Notice of Withdrawal
Sales tax: machinery for use in the excavation or movement of earth, rock or natural deposits in the soil
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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Sales Tax Determination STD 98/7 is withdrawn with effect from today.
1. Sales Tax Determination STD 98/7 explains what activities involve earth-moving for the purposes of determining if machinery used mainly for these activities is exempt from sales tax under item 37 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1992.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
18 July 2007