TAXATION RULING NO. ST 2433

ST 2433

SALES TAX: LAMB BOARDS/LAMB BATT

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FOI status:

PREAMBLE

This Ruling considers the sales tax classification of lamb boards or lamb batts.

2. Subitem 13(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts machinery, implements and apparatus for use in agricultural industry if, in the opinion of the Commissioner, they are goods of a kind used exclusively, or primarily and principally, in that industry.

FACTS

3. Lamb boards or lamb batts are for use in shearing sheds to pick up and carry lambs' wool, crutchings, sweepings etc., from the floor to the wool table. They are generally made from plastic or aluminium and consist of 2 L-Shaped boards hinged together in a 'V' shape. The boards are approx. 600mm long and 150mm high.

4. Lamb boards or lamb batts enable the operator to sweep up the wool by pushing the boards across the floor. The wool is collected by applying an inward force to the open end of the boards. The collected wool can then be carried to the wool table.

RULING

5. Lamb boards or lamb batts qualify for exemption under subitem 13(1), First Schedule, when sold for use in agricultural industry.

COMMISSIONER OF TAXATION
7 July 1988

References

ATO references:
NO 88/3726-1

Date of effect:
Immediate

Subject References:
LAMB BOARDS/LAMB BATTS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; SUBITEM 13(1), FIRST SCHEDULE