Sales Tax Ruling
STNS 3W - Notice of Withdrawal
Sales tax: 'use' in sales tax legislation
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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Sales Tax Ruling STNS 3 is withdrawn with effect from today.
1. Sales Tax Ruling STNS 3 explains the meaning of the word 'use' as it appears in various forms and contexts within the sales tax legislation.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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