TAXATION RULING NO. ST 2262

ST 2262

SALES TAX : VETERINARY CAGES

• 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  This document has been Withdrawn.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:

May be releasedFOI number: I 1209594

PREAMBLE

Sub-item 6(13) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act applies to goods (and parts therefor) for use in the maintenance of livestock namely veterinary instruments, appliances and materials of a kind ordinarily used by veterinary surgeons.

2. This office recently had occasion to consider whether recovery cages and carry cages used to contain small domestic animals and birds come within sub-item 6(13).

FACTS

3. Recovery cages are used by veterinary surgeons for the 'pre' and 'post' operative accommodation of animals undergoing veterinary treatment. The cages are available in a number of different sizes. They are generally characterised by their "heavy gauge" steel panel or steel mesh construction. Their design also enables them to be stacked one upon another or side by side.

4. Carry cages consist of a light gauge chrome-plated steel wire top which is clipped onto a plastic base. The wire top has a handle attached for carrying purposes.

5. Carry cages are used, in the main, by veterinary surgeons for transporting sick or injured animals from the owner's premises to the surgery and return. Carry cages may also be used for holding animals for observation and diagnosis prior to treatment and for post-operative care. Some cages are sold to the general public through pet shops but the majority of sales are to veterinary surgeons.

RULING

6. Recovery cages and carry cages are sold principally to veterinarians. They are accepted as within the class of goods referred to in sub-item 6(13) and are exempt from sales tax.

COMMISSIONER OF TAXATION
6 June 1986

References

ATO references:
NO 86/1550-1

Date of effect:
Immediate

Subject References:
VETERINARY CAGES

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 6, FIRST SCHEDULE