Sales Tax Ruling
ST 2205W - Notice of Withdrawal
Sales tax: video tapes, pre-recorded and blank
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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Sales Tax Ruling ST 2205 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2205 explains guidelines for the classification of pre-recorded video tapes under item 6 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. This Ruling also explains that with the repeal of item 46 of the Second Schedule to that Act, blank video tapes that were previously taxable at 32.5% will be taxable at 20% from 20 September 1985.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
28 March 2007