TAXATION RULING NO. ST 2014
ST 2014
SALES TAX HAND TOOLS : LITTLE BEAVER EASY HOME SPRAY OUTFIT
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FOI status:
May be releasedFOI number: I 1103691PREAMBLE
The Little Beaver Easy Home Spray Outfit is a light weight, portable spray painting outfit using high volume, low pressure air and consisting of a blower unit, two metres of corrugated air hose and spray gun.
RULING
The outfit manufactured by Commonwealth Industrial Gases Ltd. has been ruled to be covered by item 5(1), Third Schedule and therefore taxable at the rate of 7.5% as from 18 February 1983.
COMMISSIONER OF TAXATION
25 FEBRUARY 1983
References
ATO references:
NO ST 11/81
Date of effect:
18.02.83
Subject References:
HAND TOOLS
HOME SPRAY OUTFIT
Legislative References:
THIRD SCHEDULE ITEM 5(1)