Sales Tax Ruling
ST 2225W - Notice of Withdrawal
Sales tax: sale value of job printing
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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Sales Tax Ruling ST 2225 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2225 explains that the sale value under paragraph 18(1)(b) of the Sales Tax Assessment Act (No. 1) 1930 of job printing is the full tax-exclusive selling price, because that represents a fair and reasonable wholesale value for job printing.
2. Unless a sale value lower than the tax-exclusive retail selling price can be established for the same class of goods. The class of goods to which this would apply would need to be comparable to that class sold by wholesale.
3. For example, a job printer who makes regular bona fide sales by wholesale of goods can establish a sale value for retail sales of that class equivalent to the price for which the goods are sold by wholesale.
4. On the other hand, a job printer who makes regular bona fide purchases of a particular class of printed matter for sale by retail can establish a sale value for the same class of goods manufactured and sold by retail.
5. Where a job printer considers that he can establish a sale value lower than retail selling price (tax exclusive) under paragraph 18(1)(b) for any particular lines of jobs the matter should be taken up with the appropriate branch taxation office.
6. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
7. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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