TAXATION RULING NO. ST 2045

ST 2045

SALES TAX WRIGHTSON ELECTRONIC SHEEP COUNTERS

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FOI status:

FACTS

The Wrightson Electronic Sheep Counter is designed specifically for the counting of sheep after either shearing or crutching. It consists of a photocell unit, a lamp unit and a counter unit. The photocell and lamp units are fixed to opposite sides of the chute in the shearing shed and connected to the counter. When a sheep is passed down the chute it interrupts the light beam and the tally, as recorded on the counter, is increased.

RULING

2. The Wrightson Electronic Sheep Counter qualifies for conditional exemption under item 13(1), First Schedule when sold for use in the agricultural industry.

COMMISSIONER OF TAXATION
26 August 1983

References

ATO references:
NO ST 11/164
BO 6/SA/SC 17/33419

Date of effect:
Immediate

Subject References:
MACHINERY, IMPLEMENTS AND APPARATUS FOR USE IN AGRICULTURAL INDUSTRY
ELECTRONIC SHEEP COUNTERS

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