TAXATION RULING NO. ST 2013

ST 2013

BIRD-SCARING KITES USED IN AGRICULTURAL INDUSTRY

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FOI status:

FACTS

The kites are specialised kites, approximately the size and shape of a bird of prey which not only cast a similar shadow but also reproduce a fluttering noise like that made by a bird of prey. When tethered in a field they are capable of staying aloft as long as wind speed does not drop below about 6 KPH, and they patrol an area of about 6 hectares at an altitude around 60 metres. They have reportedly had significant success in Britain in scaring birds away from crops. There are, however, no details on their actual usage in Australia.

RULING

The kites are accepted as exempt under item 13(1), First Schedule.

COMMISSIONER OF TAXATION
1 MARCH 1983

References

ATO references:
NO ST 11/164
BO ST 1/41/40

Subject References:
BIRD-SCARING KITES

Legislative References:
FIRST SCHEDULE ITEM 13(1)