Sales Tax Bulletin - No. 36

STB 36W - Notice of Withdrawal

End users of personal computer goods and related equipment

Date of Issue: 7 April 1999

Valid from 7 April 1999

Notice of Withdrawal

Sales Tax Bulletin STB 36 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 36 explained how end users of personal computer goods and related equipment were affected by the changes to the sales tax law effective from 1 September 1998. The changes were included in the law as Part 7A of the Sales Tax Assessment Act 1992 and were intended to combat sales tax evasion in relation to personal computers and certain related equipment.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 36