TAXATION RULING NO. ST 2001

ST 2001

ACOUSTIC COMPUTER HOODS

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FOI status:

PREAMBLE

Acoustic computer hoods are designed and put up for sale to reduce the noise level of computers in use in office work. They improve the overall working conditions of the office but are not equipment of a kind used exclusively or primarily and principally in the course of industrial operations to protect persons engaged in those operations.

RULING

Acoustic computer hoods are not covered by item 113G(1), First Schedule, nor any other item, and are taxable at the general rate.

COMMISSIONER OF TAXATION
9 DECEMBER 1982

References

ATO references:
NO 82/5204 F18

Date original memo issued:
06.12.82

Subject References:
INDUSTRIAL SAFETY EQUIPMENT -
COMPUTER HOODS

Legislative References:
FIRST SCHEDULE, ITEM 113G(1)