TAXATION RULING NO. ST 2069

ST 2069

SALES TAX : BOXES, CASES AND CRATES

• 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  This document has been Withdrawn.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:

FACTS

Various types of containers are used in the marketing of bread, muffins, crumpets, cakes, etc. The containers, which come in a range of sizes, are generally made of wire or ornamesh and are designed to fit into display stands or trolleys. They may be attached to end frames to form a stand, slid into a stand along fitted rails or stacked upon each other and fitted to a trolley-type bogie base.

2. There is a particular kind of display unit used in the marketing of muffins and crumpets. It consists of two pieces of cardboard which, by folding, are converted into a smaller top section for holding muffins or crumpets and a large base section which acts as a stand. There is provision for the insertion of a cardboard insert for display purposes.

RULING

3. Wire or ornamesh containers of the types described which are ordinarily used in the marketing of bread, muffins, crumpets, cakes, etc. are accepted as crates and are conditionally exempt under sub-item 93(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act. Trolleys, trolley bogie bases and stands in which the wire crates rest, including end frames and headboards, are taxable at the general rate of 20%. The cardboard display unit used in the marketing of muffins and crumpets is not accepted as a box, case or crate and is taxable at the general rate.

COMMISSIONER OF TAXATION
16 March 1984

References

ATO references:
NO ST 5/6
BO Sydney 22/A/2 191 899

Date of effect:
Immediate

Subject References:
BOXES, CASES AND CRATES FOR USE IN MARKETING BREAD, ETC.

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT. SUB-ITEM 93(1), FIRST SCHEDULE,