TAXATION RULING NO. ST 2277

ST 2277

SALES TAX : BIRDSEED - PIGEON, PHEASANT AND QUAIL MIXES

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FOI status:

PREAMBLE

Item 108 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts from sales tax goods marketed exclusively or principally as food for birds, other than birds kept as domestic pets. The operation of item 108 is explained in Taxation Ruling ST 2213.

2. The question has arisen whether pigeons, pheasants and quail should be regarded as domestic pets for the purposes of item 108. Enquiries have revealed that pigeons are generally kept by persons who breed them in large numbers for show or racing purposes or for use as table birds. Pheasants and quail kept in captivity are also generally intended for table use.

RULING

3. It is accepted that pigeons, pheasants and quail are not birds kept as domestic pets. Birdseed mixes and other food for birds marketed exclusively or principally as food for pigeons, pheasants or quail are exempt from sales tax under item 108 in the First Schedule.

COMMISSIONER OF TAXATION
8 September 1986

References

ATO references:
NO 85/9209-8
BO Bris - K136 Syd - 22/B/D20/19 Melb - 6/SB/SC4/1/108

Date of effect:
Immediate

Related Rulings/Determinations:

ST 2213

Subject References:
BIRDSEED
PIGEON, PHEASANT AND QUAIL MIXES

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 108, FIRST SCHEDULE