Sales Tax Determination
STD 96/1W - Notice of Withdrawal
Sales tax: classification: meaning of bric-a-brac
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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Sales Tax Determination STD 96/1 is withdrawn with effect from today.
1. Sales Tax Determination STD 96/1 considers the classification of bric-a-brac and explains how they are excluded from concessional tax treatment afforded to certain goods under subitem 1(1) in Schedule 2 to the Sales Tax (Exemptions and Classifications) Act 1992.
2. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
3. The Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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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