TAXATION RULING NO. ST 2007
ST 2007
ELECTRONIC CONTRACEPTIVE CLOCK (also described as a Rhythm Clock)
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FOI status:
May be releasedFOI number: I 1070264PREAMBLE
Exemption under Item 150 First Schedule was sought for an electronic clock that performed a number of functions including that of taking and recording human temperature. This feature enables a female user to determine her times of fertility and times of infertility.
RULING
2. Item 150 does not include aids to conception or aids to contraception, the device is not a contraceptive and therefore is not covered by Item 150 and is taxable at the general rate.
COMMISSIONER OF TAXATION
26 January 1983
References
ATO references:
NO 1 82/5317 F30
BO Melbourne 6/SB/5 192 509
Date of effect:
21 Jan 83
Subject References:
RITE TIME ELECTRONIC CONTRACEPTIVE CLOCK
RHYTHM CLOCK BASAL BODY TEMPERATURE METHOD
Legislative References:
FIRST SCHEDULE ITEM 150