Sales Tax Bulletin - No. 33

STB 33W - Notice of Withdrawal

Tax free sales to tourists

Date of Issue: 1 June 1997

Valid from 1 June 1997

Notice of Withdrawal

Sales Tax Bulletin STB 33 is withdrawn with effect from today.

1. Sales Tax Bulletin STB 33 explains the rules which must be followed under the sales tax law when making sales to eligible foreign travellers. It does not apply to sales made to other travellers through the 'sealed bag' system.

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 This Bulletin is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

ATO references:
NO 2006/20258

Related Rulings/Determinations:
STB 33