Sales Tax Ruling
ST 2258W - Notice of Withdrawal
Sales tax: video surveillance equipment used by banks, building societies, retailers, etc
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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Sales Tax Ruling ST 2258 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2258 explains that the recording of video tape in the course of surveillance operations does not involve the manufacture of goods. Organisations such as banks, building societies, retailers and security firms will satisfy their sales tax liability by payment of sales tax on surveillance cameras, VCR's, monitors and blank tapes at time of purchase.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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