Sales Tax Ruling
ST 2128W - Notice of Withdrawal
Sales tax: overseas travel literature
-
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Sales Tax Ruling ST 2128 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2128 explains that some overseas travel literature that merely depicts and describes tourist attractions and places of interest and provides maps, guides, tourist information centres and lists of accommodation is not advertising material. It is not published for the purpose of, or as a means of, advertising the business or the products either of the publisher or of the person for whom it is published. Travel literature in this category is exempt from sales tax under subitem 51(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
2. This Ruling clarifies that overseas travel literature, not exempt under subitem 51(1) is taxable at 7.5%. This literature and printed matter, in the Minister's opinion, contains an incidental reference to Australia or Australian persons and is designed for world-wide distribution. Literature and printed matter that is not exempt under subitem 51(1) or which makes more than an incidental reference to Australia or Australian persons is taxable at 20%.
3. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
4. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
7 March 2007