Sales Tax Ruling
ST 2394W - Notice of Withdrawal
Sales tax: refunds for bad debts written off
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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Sales Tax Ruling ST 2394 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2394 explains the situations where taxpayers may claim refunds for writing off bad debts under the provisions of subsection 26(2) of Sales Tax Assessment Act (No. 1) 1930, subsection 11(2) of Sales Tax Assessment Acts (Nos. 2, 3., 5, 6 and 7) 1930 and subsection 4(1A) of Sales Tax Assessment Act (No. 9) 1930.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
30 May 2007