Sales Tax Ruling
ST 2447W - Notice of Withdrawal
Sales tax: microfilm cameras used to photograph documents and customers simultaneously
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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Sales Tax Ruling ST 2447 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2447 explains that the camera is a microfilm camera of a kind used exclusively, or primarily and principally, in the reproduction of documents. It is not covered by item 36 of the Second Schedule to the Sales Tax (Exemptions and Classification) Act 1935 and is 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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
13 June 2007