Sales Tax Determination

STD 1999/5W - Notice of Withdrawal

Sales tax: taxable value of wine manufactured and sold by retail

  • 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Sales Tax Determination STD 1999/5 is withdrawn with effect from today.

1. Sales Tax Determination STD 1999/5 outlines the options that are available to wine manufacturers for calculating the taxable value of wine manufactured and sold by retail.

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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

ISSN 1323-7209

Related Rulings/Determinations:

STD 1999/5

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