Sales Tax Ruling
ST 2195W - Notice of Withdrawal
Sales tax: computer assisted design systems
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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Sales Tax Ruling ST 2195 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2195 explains that computer assisted design (CAD) equipment does not qualify for the conditional rate of 10% applicable to goods covered by subitem 7(1)(c) of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. CAD equipment used by architects, engineers and surveyors as outlined above is taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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