Sales Tax Ruling
ST 2355W - Notice of Withdrawal
Sales tax: liability on goods imported by consumers
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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Sales Tax Ruling ST 2355 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2355 explains the sales tax liability of consumers who purchase goods from overseas for their own use.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
16 May 2007