Sales Tax Ruling
ST 2192W - Notice of Withdrawal
Sales tax: atlases
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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Sales Tax Ruling ST 2192 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2192 explains that atlases marketed exclusively or principally for use in schools, colleges or universities are exempt from sales tax under subitem 51(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. All other books consisting wholly or principally of maps are taxable at the rate of 10% under subitem 3(3) of the Third Schedule to that Act.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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