Sales Tax Ruling

SST 12W - Notice of Withdrawal

Sales tax: classification of drugs, medicines and sunscreen preparations

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

FOI status:

Notice of Withdrawal

Sales Tax Ruling SST 12 is withdrawn with effect from today.

1. The sales tax law provides exemption from sales tax for certain categories of drugs and medicines and some sunscreen preparations. Sales Tax Ruling SST 12:

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explains the provisions of the law that determine whether products are exempt;

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provides some practical guidelines to make the law easier to apply; and

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explains how manufacturers and importers can get further advice from the Taxation Office.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
31 January 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

SST 12