Sales Tax Determination
STD 95/9W - Notice of Withdrawal
Sales tax: statutory period - transfer of goods by government bodies
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Determination STD 95/9 is withdrawn with effect from today.
1. Sales Tax Determination STD 95/9 provides guidance on whether an exempt Government body can purchase goods tax free where those goods are to be transferred within the normal statutory period to either a tax exempt body or a non-exempt body.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 July 2007
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