Sales Tax Ruling
ST 2224W - Notice of Withdrawal
Sales tax: sale value of photocopying
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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Sales Tax Ruling ST 2224 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2224 explains that a sale value of retail selling price, treated as tax inclusive, is to be adopted for all retail sales of photocopies. Manufacturers of photocopies for sale by retail, who also make regular bona fide sales by wholesale of photocopies, may consider that they can establish a lower sale value for retail sales of similar goods under subparagraph 18(1)(b)(i) of the Sales Tax Assessment Act (No. 1) 1930 based on the wholesale prices charged by them.
2. Alternatively, manufacturers of photocopies for sale only by retail, who also make regular bona fide purchases of photocopies from other producers for resale, may consider that they can establish a lower sale value for similar goods produced and sold by them under subparagraph 18(1)(b)(ii), based on the wholesale prices charged to them.
3. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
4. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
4 April 2007