Sales Tax Ruling
ST 2188W - Notice of Withdrawal
Sales tax: SSAU Nominees Pty Ltd v. FCT, Decision of Supreme Court of Victoria
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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Sales Tax Ruling ST 2188 is withdrawn with effect from today.
1. This Ruling explains that the decision in SSAU Nominees Pty Ltd v. FCT may be extended to societies, institutions or organisations which provide superannuation benefits for employees of universities or schools where it is apparent from the constituent documents and from the practice of the societies etc. that the schemes are established and carried on exclusively or principally for the requisite purpose and are not carried on for the profit of an individual. In determining whether the requisite purpose exists in practice it would be proper to have regard to the factors considered by the Court in the instant case.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
21 March 2007