Sales Tax Ruling
ST 2401W - Notice of Withdrawal
Sales tax: instant image phone
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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Sales Tax Ruling ST 2401 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2401 explains the classification for sales tax purposes under the Sales Tax (Exemptions and Classifications) Act 1935 of an 'Instant Image Phone', a telephone which incorporates a number of features including a screen, clock and closed circuit television camera.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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