Sales Tax Ruling
ST 2460W - Notice of Withdrawal
Sales tax: imported unsolicited gifts
-
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Sales Tax Ruling ST 2460 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2460 explains that sales tax is payable on imported goods, including unsolicited gifts, unless the goods are covered by an exemption item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. It superseded Taxation Ruling ST 2235.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
13 June 2007