Sales Tax Bulletin - No. 40

STB 40W - Notice of Withdrawal

Outsourcing of information technology services for government bodies

Date of Issue: 1 July 1999

Valid from 1 July 1999

Notice of Withdrawal

Sales Tax Bulletin STB 40 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 40 explained how sales tax applied to the purchase of equipment which was to be used by a government body where that body had either outsourced its information technology functions, or was in the process of outsourcing those functions.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 40