TAXATION RULING NO. ST 2019

ST 2019

SALES TAX MACHINERY, IMPLEMENTS AND APPARATUS FOR USE IN THE AGRICULTURAL INDUSTRY : SF4 SOFT FRUIT HARVESTER

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FOI status:

FACTS

The SF4 Fruit Harvester, manufactured by Collier & Miller Pty. Ltd. at Griffith, N.S.W., is a four wheel drive unit incorporating a "shockwave" tree shaker, a catching umbrella, rolling conveyors and a provision for carrying bulk bins. It is designed for harvesting soft fruits such as peaches, apricots, etc., and may also be used to harvest certain varieties of nuts.

RULING

2. The SF4 Soft Fruit Harvester qualifies for conditional exemption under item 13(1) First Schedule.

COMMISSIONER OF TAXATION
11 March 1983

References

ATO references:
NO ST 11/164
BO Sydney : 22/A/2 087844

Subject References:
MACHINERY, IMPLEMENTS & APPARATUS FOR USE IN AGRICULTURAL INDUSTRY
SF4 SOFT FRUIT HARVESTER

Legislative References:
SALES TAX (EXEMPTIONS & CLASSIFICATIONS) ACT FIRST SCHEDULE ITEM 13(1)