TAXATION RULING NO. ST 2292

ST 2292

SALES TAX : SHEARER'S TOOL BOX

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FOI status:

May be releasedFOI number: I 1177109

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 shearer's tool box is designed for use by shearers to store combs, cutters, shearing hand pieces, oil can and other articles of a shearer's equipment.

3. The shearer's tool box is a conventional tool box which has been modified by the addition of slides to accommodate specially made trays which hold the cutters and combs. The shearing handpiece is stored below the trays. The inside of the lid of the box has a piece of foam glued to it so as to protect the prongs during transportation.

4. The box has a 'hammer finish' which is more durable than the usual enamel paint. It is only sold complete with the trays and is significantly more expensive than a standard tool box of similar size.

5. The tool box is marketed only by retailers who sell to the rural market.

RULING

6. The shearer's tool box 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/8559986

Date of effect:
Immediate

Subject References:
MACHINERY, IMPLEMENTS AND APPARATUS FOR USE IN AGRICULTURAL INDUSTRY
SHEARERS TOOL BOX

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