TAXATION RULING NO. ST 2291

ST 2291

SALES TAX : BIRD SCARING DEVICES

• 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  This document has been Withdrawn.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:

PREAMBLE

Sub-item 13(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act provides conditional exemption for machinery, implements and apparatus for use in agricultural industry if, in the opinion of the Commissioner, they are goods of a kind used exclusively, or primarily and principally, in that industry.

FACTS

2. The Harrier Bird Scarer is an electro-mechanical bird scaring device which relies on the sudden appearance of the silhouette of a hawk overhead combined with the playing of recorded hawk hunting calls and distress calls of other species.

3. The device is operated by a water counterweight system. A bucket is gradually filled with water to the point where it overflows and raises the model bird which hovers approximately 5 metres above ground level until the weight of the water in the bucket acts as a counterweight and lowers the bird. When the bird is in the raised position a cassette plays the recorded calls.

4. The Harrier Bird Scarer is designed for use in keeping birds away from agricultural crops. There is no evidence of use by home gardeners.

RULING

5. The Harrier Bird Scarer qualifies for conditional exemption under sub-item 13(1) First Schedule when sold for use in agricultural industry.

COMMISSIONER OF TAXATION
17 October 1986

References

ATO references:
NO 84/5303-9
BO ADEL:STD/JRG/STE 13(1)

Date of effect:
Immediate

Subject References:
MACHINERY, IMPLEMENTS AND APPARATUS FOR USE IN AGRICULTURAL INDUSTRY
BIRD SCARING DEVICES

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