Sales Tax Bulletin - No. 23

STB 23W - Notice of Withdrawal

The motor vehicle spare parts industry

Date of Issue: 1 March 1997

Valid from 1 March 1997

Notice of Withdrawal

Sales Tax Bulletin STB 23 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 23 explains how the sales tax laws apply to people in the motor vehicle spare parts industry.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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 23