TAXATION RULING NO. ST 2007
ST 2007
ELECTRONIC CONTRACEPTIVE CLOCK (also described as a Rhythm Clock)
-
Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:
May be releasedFOI number: I 1070264PREAMBLE
Exemption under Item 150 First Schedule was sought for an electronic clock that performed a number of functions including that of taking and recording human temperature. This feature enables a female user to determine her times of fertility and times of infertility.
RULING
2. Item 150 does not include aids to conception or aids to contraception, the device is not a contraceptive and therefore is not covered by Item 150 and is taxable at the general rate.
COMMISSIONER OF TAXATION
26 January 1983
References
ATO references:
NO 1 82/5317 F30
BO Melbourne 6/SB/5 192 509
Date of effect:
21 Jan 83
Subject References:
RITE TIME ELECTRONIC CONTRACEPTIVE CLOCK
RHYTHM CLOCK BASAL BODY TEMPERATURE METHOD
Legislative References:
FIRST SCHEDULE ITEM 150
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
