Sales Tax Ruling
ST 2307W - Notice of Withdrawal
Sales tax: savoury snacks - dried meat products
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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Sales Tax Ruling ST 2307 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2307 explains that when 'Beef Jerky', a sealed dehydrated marinated beef snack, is sold as a packaged ready to eat meat snack in chip or slice form, it is considered to be a savoury snack and is taxable at the rate of 10% under item 4 in the Third 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 This Ruling is no longer current and does not apply to transactions occurring or on after 1 July 2000.
Commissioner of Taxation
2 May 2007