TAXATION RULING NO. ST 2027
ST 2027
SALES TAX : SHADE CLOTH FIXING PINS
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FOI status:
May be releasedFOI number: I 1104208PREAMBLE
Shade cloth fixing pins are used primarily and principally in the construction or repair of commercial plant nursery shade houses. Their function is to secure shade cloth in the appropriate position on commercial shade houses.
RULING
2. As they are used primarily and principally in horticulture, shade cloth fixing pins qualify for conditional exemption under item 13(1).
COMMISSIONER OF TAXATION
29 April 1983
References
ATO references:
NO ST 11/164
Date of effect:
Immediate
Date original memo issued:
29.03.83
Related Rulings/Determinations:
ST 2149
Subject References:
SHADE CLOTH FIXING PINS
PINS - SHADE CLOTH FIXING
AGRICULTURAL INDUSTRY - SHADE CLOTH FIXING PINS
Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT FIRST SCHEDULE ITEM 13(1)
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