Sales Tax Ruling

ST 2109W - Notice of Withdrawal

Sales tax: theatre screen and television slides

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

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2109 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2109 explains the rates that apply to theatre and screen slides under subsections 18(1) and 18(3) of the Sales Tax Assessment Act (No. 1) 1930.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
28 February 2007

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2109

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