TAXATION RULING NO. ST 2333

ST 2333

SALES TAX : SAFE-T ELECTRIC STOCK GRID

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FOI status:

PREAMBLE

Sub-item 13(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts from sales tax 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. Safe-T Grid is an electric stock grid used in agricultural industry to control the movement of livestock. It is an alternative to the conventional stock grid installed in the ground at paddock boundary crossings. It consists of two specially treated rubber mats and two electrified galvanised wire mesh mats strengthened at each end by metal bars, UV treated nylon rope, wire and hooks. The Safe-T Grid is sold in kit form to be installed by the purchaser and is designed to hook up to an electric fencing system. All sales to date have been to persons engaged in the agricultural industry.

RULING

3. The Safe-T Grid qualifies for conditional exemption under sub-item 13(1), First Schedule. Because it is sold only for use in agricultural industry, evidence to support the conditional exemption will not be required.

COMMISSIONER OF TAXATION
7 May 1987

References

ATO references:
NO 87/1629-3

Date of effect:
Immediate

Subject References:
SAFE-T GRID
ELECTRIC STOCK GRID
GOODS FOR USE IN AGRICULTURAL INDUSTRY

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