Sales Tax Determination

STD 98/1A - Addendum

Taxable value of new motor vehicles with a gross vehicle mass of less than 7.5 tonnes

• Please note that the PDF version is the authorised version of this ruling.

FOI status:

may be released

ADDENDUM

This Addendum amends Sales Tax Determination STD 98/1 as follows:

1. Title

Omit 'less than 7.5 tonnes'; substitute '7.5 tonnes or less'.

2. Background (on page1)

Omit 'less than 7.5 tonnes'; substitute '7.5 tonnes or less'.

3. Issue 1 (on page 1)

Omit 'GVM of less than 7.5 tonnes'; substitute 'GVM of 7.5 tonnes or less'.

4. Decision 1(b) (on page 2)

Omit 'list price less 22.5%'; substitute 'list price less 22.5%'.

5. Decision 1(c) (on page 2)

Omit 'price list less 22.5%'; substitute 'list price less 22.5%'.

6. Decision 1(d) (on page 3)

Omit 'paragraph (a)'; substitute 'paragraph 1(a)'.

Commissioner of Taxation
11 February 1998

References

ATO references:
NO NAT 98/127-3

Related Rulings/Determinations:

STD 98/1
STD 98/1a2
STD 98/1w

Subject References:
motor vehicles
spare parts and accessories
taxable value;