TAXATION RULING NO. ST 2281

ST 2281

SALES TAX : DATAVIEW : AN ENLARGED TEXT COMPUTER MONITOR FOR VISION IMPAIRED PEOPLE

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FOI status:

PREAMBLE

Sub-item 123(1) in the First Schedule exempts goods designed and manufactured expressly for use by persons suffering from sickness, disease or disablement (whether sickness, disease or disablement generally, or a particular kind, or one or more particular kinds, of sickness, disease or disablement), being goods of a kind not ordinarily used by persons who are not suffering from sickness, disease or disablement.

2. For the purposes of this sub-item "disablement" includes blindness and visual impairment.

FACTS

3. Dataview is a video display which allows visually impaired computer users to view text in an enlarged character format. It displays a 32 character wide by 10 character down window on the normal 80 by 24 display area. This window can be moved to any part of the normal display area using either a joystick or a track-ball.

4. The Dataview unit is completely self contained and is fitted permanently into a small, light weight portable monitor. The user does not have the option of having normal-size text displayed. The text can be viewed only in the enlarged character format.

RULING

5. It is accepted that Dataview is designed and manufactured expressly for use by disabled persons. It is exempt from sales tax under sub-item 123(1).

COMMISSIONER OF TAXATION
18 September 1986

References

ATO references:
NO 84/5915-1

Date of effect:
Immediate

Subject References:
DATAVIEW
VISUAL DISPLAY MONITOR
GOODS FOR THE DISABLED

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 123, FIRST SCHEDULE.