Sales Tax Ruling

ST 2456W - Notice of Withdrawal

Sales tax: refunds under subsection 26(1) of Sales Tax Assessment Act (No. 1)

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2456 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2456 outlines the circumstances in which refunds will be made under subsection 26(1) of the Sales Tax Assessment Act (No. 1) 1930, or similar provisions in the other Sales Tax Assessment Acts, and the effect of those refunds on other liabilities.

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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

ST 2456