Sales Tax Ruling
ST 2009W - Notice of Withdrawal
Motor vehicles owned by British government loaned to British war disablement pensioners for use in Australia
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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Sales Tax Ruling ST 2009 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2009 explains that the vehicles used in the scheme are intended for official use, and not for sale, by the British Government and are exempt under item 72A of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 February 2007