Sales Tax Ruling
ST 2239W - Notice of Withdrawal
Sales tax: sale value of standard form stationery
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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Sales Tax Ruling ST 2239 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2239 explains that the sale value of goods manufactured by a person and sold by him by retail is determined by paragraph 18(1)(b) of the Sales Tax Assessment Act (No. 1) 1930. Where the goods are of a class which the manufacturer himself sells by wholesale, the sale value is the amount for which the goods could reasonably be expected to have been sold by the manufacturer by wholesale.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007
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