Sales Tax Determination

STD 1999/2W - Notice of Withdrawal

Sales tax: fitting of a new prefabricated tray body to a new cab-chassis

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

Notice of Withdrawal

Sales Tax Determination STD 1999/2 is withdrawn with effect from today.

1. Sales Tax Determination STD 1999/2 deals with issues relating to the fitting of a new prefabricated tray body to a new cab-chassis, including:

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whether the fitting of a new prefabricated tray body to a new cab-chassis qualifies as 'manufacture' under section 5 of the Sales Tax Assessment Act 1992;

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if it is 'manufacture', who is required to account for sales tax on the complete tray truck;

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if it is 'manufacture', is the complete tray truck covered by the Agreement on the taxable value of new motor vehicles ('the Agreement') as summarised in Sales Tax Determination 98/1; and

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what is the taxable value of complete tray trucks that are not covered by the Agreement?

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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
27 June 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

STD 1999/2