Sales Tax Ruling
ST 2273W - Notice of Withdrawal
Sales tax: goods purchased or imported by a wholesaler/retailer specifically for sale by retail
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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Sales Tax Ruling ST 2273 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2273 explains that as a result of the Full High Court decision in Brayson Motors Pty Ltd v. Federal Commissioner of Taxation,[1] paragraph (e) of subregulation 12(1) of the Sales Tax Regulations will not apply to retail sales of a wholesaler/retailer where the retail sales arise out of a separate business activity.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
24 April 2007