Sales Tax Determination

STD 1999/4W - Notice of Withdrawal

Sales tax: valuation of tax advantaged computer programs in personal computers

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

FOI status:

may be released

Notice of Withdrawal

Sales Tax Determination STD 1999/4 is withdrawn with effect from today.

1. Sales Tax Determination STD 1999/4 sets out a methodology for determining the value for sales tax purposes, attributable to tax advantaged computer programs (TACPs) that are bundled with personal computers[1] and sold by wholesale for the one inclusive price. STD 1999/4 also explains whether use of this methodology is mandatory; and whether it can be used to calculate a refund of, or claim a credit for, sales tax overpaid on sales of TACPs bundled with personal computers.

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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

Footnotes

[1]
The term 'personal computer' means goods identified in Items 1, 2, 3 and 4 of the table 'Part 7A goods' in subsection 91C(1) of Sales Tax Assessment Act 1992.

References

ATO references:
NO 2006/20258

ISSN 1323-7209

Related Rulings/Determinations:

STD 1999/4

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