Sales Tax Bulletin - No. 23
STB 23W - Notice of Withdrawal
The motor vehicle spare parts industryDate of Issue: 1 March 1997
Valid from 1 March 1997
Notice of Withdrawal
Sales Tax Bulletin STB 23 is withdrawn with effect from today.
1. Sales Tax Bulletin STB 23 explains how the sales tax laws apply to people in the motor vehicle spare parts 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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 23
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