Sales Tax Ruling
SST 15W - Notice of Withdrawal
Sales tax: activities in agricultural industry
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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Sales Tax Ruling SST 15 is withdrawn with effect from today.
1. Sales Tax Ruling SST 15 clarifies the basis for determining what are activities 'in agricultural industry' for the purposes of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992. Items 3, 4, 6, 7 and 8 of Schedule 1 are discussed in the Ruling.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
31 January 2007