TAXATION RULING NO. ST 2083

ST 2083

SALES TAX: TYNE DEPTH GAUGE

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FOI status:

PREAMBLE

A tyne depth gauge has been designed to measure the depth at which all types of tillage and seeding equipment towed by tractors are operating.

2. It consists of an electronic control unit with an analogue bar graph display. The control unit is mounted in a tractor cab and is connected by electrical leads to a group of ultrasonic sensors attached to the relevant equipment. Each sensor is comprised of a transmitter and a receiver. The depth of the point of the tyne is calculated by the control unit based on the time taken by an ultrasonic impulse emitted by the transmitter to be reflected by the ground back to the receiver. The control unit then compares this reading with a reference signal and the difference between the two readings, i.e. the depth, is displayed as a bar graph readout on the control unit's display.

3. A farmer can, by looking at the readout, accurately monitor such operations and make any necessary adjustments to the depth of the equipment being towed by the tractor.

RULING

4. The tyne depth gauge qualifies for conditional exemption under sub-item 13(1) in the First Schedule, to the Sales Tax (Exemptions and Classifications) Act when sold for use in agricultural industry.

COMMISSIONER OF TAXATION
12 JULY 1984

References

ATO references:
NO ST 11/164
BO 9 351 104 (Perth)

Date of effect:
Immediate

Subject References:
201 DEPTH CONTROL SYSTEM
TYNE DEPTH GAUGE

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