Sales Tax Ruling
ST 2247W - Notice of Withdrawal
Sales tax: section 12D, Sales Tax Procedure Act
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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Sales Tax Ruling ST 2247 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2247 explains that where a Ruling is altered, section 12D of the Sales Tax Procedure Act 1934 [Repealed] operates to protect persons who acted in accordance with the previous ruling, provided that the person who received the ruling did not supply any misstatement or suppress any material fact in seeking the original ruling. The effect of section 12D is to remit any tax underpaid through the alteration to the previous ruling.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
11 April 2007