TAXATION RULING NO. ST 2223

ST 2223

SALES TAX : SEASHELL - CUTTLEBONE

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FOI status:

PREAMBLE

Sub-item 82(2) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts seashell from sales tax.

2. Consideration has recently been given whether cuttle-bone is seashell.

FACTS

3. A seashell is generally defined as the shell of any marine mollusc. Cuttle-bone is the internal calcified shell of a cuttlefish which, in turn, is a marine mollusc.

RULING

4. Cuttle-bone is a seashell and is therefore exempt from sales tax under sub-item 82(2).

COMMISSIONER OF TAXATION
18 March 1986

References

ATO references:
NO 85/2152-2

Subject References:
SEASHELL
CUTTLE-BONE

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 82, FIRST SCHEDULE.