Sales Tax Ruling
SST 19W - Notice of Withdrawal
Sales tax: remission of penalty and general interest charge
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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Sales Tax Ruling SST 19 is withdrawn with effect from today.
1. Sales Tax Ruling SST 19 explains the circumstances under which a person may become liable for penalties or the general interest charge (GIC) in relation to a failure to satisfy their obligations under the Sales Tax Assessment Act 1992. It also provides guidelines for the remission of those penalties and GIC.
2. The sales tax regime ceased to operate from 1 July 2000. In addition, the Sales Tax Assessment Act 1992 was repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.
3. Accordingly, this Ruling is no longer current.
Commissioner of Taxation
21 February 2007