Sales Tax Ruling
ST 2103W - Notice of Withdrawal
Sales tax: soft drink delivery charges
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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Sales Tax Ruling ST 2103 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2103 explains that under paragraph 18(1)(a) of Sales Tax Assessment Act (No. 1) 1930 the sale value of goods sold by wholesale is the amount for which the goods are sold. The 'amount for which the goods are sold' embraces all costs relating to the goods and can include costs such as freight. It is accepted, however, that freight does not form part of the taxable sale value of goods where the terms of the contract of sale provide for the property in the goods to pass to the purchaser at the vendor's premises.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
28 February 2007