Sales Tax Ruling
ST 2193W - Notice of Withdrawal
Sales tax: plastic record album envelopes
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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Sales Tax Ruling ST 2193 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2193 explains the various rates of sales tax that apply under subitem 96(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and item 13 of the Third Schedule to that Act to plastic and PVC record album envelopes.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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