Sales Tax Bulletin - No. 5

STB 5W - Notice of Withdrawal

Public Benevolent Institutions

Date of Issue: 1 May 1997

Valid from 1 May 1997

Notice of Withdrawal

Sales Tax Bulletin STB 5 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 5 explains how the sales tax law affects public benevolent institutions and their support bodies.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
13 June 2007

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 5