TAXATION RULING NO. ST 2062

ST 2062

SALES TAX : OVASCAN OVULATION DETECTOR

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FOI status:

FACTS

The Ovascan Ovulation Detector is designed and advertised for use in detecting the optimum breeding period in mares and cows. It is battery operated and consists of an intra-vaginal probe and an electronic meter. The detector is designed to measure the electrical conductivity of the vaginal mucous and thus detect ovulation in mares and cows.

RULING

The Ovascan Ovulation Detector qualifies for conditional exemption under sub-item 13(1), First Schedule when sold for use in agricultural industry.

COMMISSIONER OF TAXATION
10 January 1984

References

ATO references:
NO ST 11/164 P23
BO 1/41/40 Part 4 (Perth)

Date of effect:
Immediate

Subject References:
OVASCAN OVULATION DETECTOR
OVULATION DETECTOR

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT SUB-ITEM 13(1), FIRST SCHEDULE