TAXATION RULING NO. ST 2005

ST 2005

SALES TAX ELECTRICALLY PROTECTIVE MODEM ISOLATORS

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FOI status:

PREAMBLE

A modem isolator is a small electrical device installed between computer equipment and Telecom modems to prevent dangerous high voltages from entering connected telephone equipment and thus reduce the risk of electrocution to Telecom personnel.

RULING

The protective modem isolators have been ruled to be exempt under item 113G, First Schedule, where they are for use exclusively or primarily and principally in protecting persons engaged in industrial operations e.g. Telecom personnel

COMMISSIONER OF TAXATION
6 January 1983

References

ATO references:
NO 82/5075 F43
BO REF: SYD 22/B/2 163 662 MELB 6/SB/SC 4/1/90C(2)

Subject References:
PROTECTIVE MODEM ISOLATORS

Legislative References:
FIRST SCHEDULE ITEM 113G