SALES TAX RULING
ST 2254W - Notice of Withdrawal
Sales tax: remission under sub-section 47(3) of additional tax imposed by sub-section 45(2) of the Sales Tax Assessment Act (No. 1)
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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Sales Tax Ruling ST 2254 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2254 provides guidelines for the exercise of the Commissioner's discretion under subsection 47(3) of the Sales Tax Assessment Act (No. 1) 1930 to remit the statutory penalty imposed by subsection 45(2) of that Act and the corresponding provisions in the Sales Tax Assessment Acts (No. 2-11).
2. The Sales Tax Assessment Act (No. 1) 1930 and Sales Tax Assessment Acts (Nos 2-11) ceased to apply from 1 January 1993.
3. As such, this Ruling is no longer current.
Commissioner of Taxation
1 November 2006