Sales Tax Bulletin - No. 20

STB 20W - Notice of Withdrawal

Exemptions for child care bodies

Date of Issue: 1 October 1997

Valid from 1 October 1997

Notice of Withdrawal

Sales Tax Bulletin STB 20 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 20 explains the sales tax exemptions available on goods used by child care bodies in providing child care.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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