Sales Tax Ruling
ST 2134W - Notice of Withdrawal
Sales tax: community tenancy schemes
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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Sales Tax Ruling ST 2134 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2134 explains that the tenancy schemes referred to are conducted in a manner where assistance is directed almost exclusively to persons in the community who are regarded as underprivileged. The bodies which conduct the schemes have been accepted as public benevolent institutions. Organizations that conduct similar activities to those described above, will also qualify for exemption from sales tax under item 81(1)(c) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 provided that in their constituent documents and in practice they are established and maintained exclusively or principally in providing low rental housing to underprivileged persons.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 March 2007