Sales Tax Determination
STD 95/12W - Notice of Withdrawal
Sales tax: credit claims: value of tax-advantaged computer programs in mobile phones
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Determination STD 95/12 is withdrawn with effect from today.
1. Sales Tax Determination STD 95/12 sets out the basis for settling credit claims where sales tax has been overpaid on mobile phones containing tax-advantaged computer programs during the period 1 January 1993 and 9 May 1995.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
11 July 2007