Sales Tax Ruling
ST 2230W - Notice of Withdrawal
Sales tax: satellite earth stations: domestic satellite receiving equipment
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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Sales Tax Ruling ST 2230 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2230 explains that receiver/converters designed to process signals from Aussat satellites and other space satellites in conjunction with HACBSS are exempt under item 152 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
4 April 2007