Sales Tax Ruling
ST 2399W - Notice of Withdrawal
Sales tax: video cassette rental machines
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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Sales Tax Ruling ST 2399 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2399 explains that automated video cassette rental machines are not covered by subitem 60(1) of the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 and are taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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