Sales Tax Ruling
ST 2303W - Notice of Withdrawal
Sales tax: drawings, sketches and artwork for use in the production of printing blocks or plates
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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Sales Tax Ruling ST 2303 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2303 explains that exemption under subitem 52(3) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 for drawings sketches (artwork) for use in connection with the production of printing plates is dependent on the separate sale of the artwork.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
2 May 2007