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Sales Tax Ruling

STNS 3005W - Notice of Withdrawal

Sales tax: goods for use in the agricultural industry

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling STNS 3005 is withdrawn with effect from today.

1. Sales Tax Ruling STNS 3005 looks at the exemptions available under the Sales Tax (Exemptions and Classifications) Act 1935 for goods used in the agricultural industry.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
18 July 2007

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

STNS 3005


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