Sales Tax Bulletin - No. 21

STB 21W - Notice of Withdrawal

Containers used by pharmacists

Date of Issue: 1 October 1997

Valid from 1 October 1997

Notice of Withdrawal

Sales Tax Bulletin STB 21 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 21 explains when exemptions are available to pharmacists for bottles, labels and other containers, all referred to in this bulletin as containers, that are used to package drugs and medicines.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 21