Sales Tax Bulletin - No. 21
STB 21W - Notice of Withdrawal
Containers used by pharmacistsDate of Issue: 1 October 1997
Valid from 1 October 1997
Notice of Withdrawal
Sales Tax Bulletin STB 21 is withdrawn with effect from today.
1. Sales Tax Bulletin STB 21 explains when exemptions are available to pharmacists for bottles, labels and other containers, all referred to in this bulletin as containers, that are used to package drugs and medicines.
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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
20 June 2007
ATO references:
NO 2006/20258
Related Rulings/Determinations:
STB 21
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