Sales Tax Bulletin - No. 18

STB 18W - Notice of Withdrawal

Small business exemption

Date of Issue: 1 December 1996

Valid from 1 December 1996

Notice of Withdrawal

Sales Tax Bulletin STB 18 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 18 explains about the small businesses exemption and how you can determine whether or not you qualify for it.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
20 June 2007

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 18