Sales Tax Determination
STD 96/9W - Notice of Withdrawal
Sales tax: taxable value of music compact disks
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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Sales Tax Determination STD 96/9 is withdrawn with effect from today.
1. Sales Tax Determination STD 96/9 explains the taxable values agreed under section 43 of the Sales Tax Assessment Act 1992 for music compact disks that are sold with exempt printed matter which is included as part of the product.
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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
18 July 2007