TAXATION RULING NO. ST 2016

ST 2016

SALES TAX ROTOPICKER

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FOI status:

FACTS

The Rotopicker is a unit developed by Gessner Brothers of Toowoomba, Queensland. It is designed to be towed by an agricultural tractor of minimum capacity 220 H.P. with the Rotopicker mounted on the draw bar. Its function is the removal of rocks and debris from soil to a depth of 30cm.

RULING

2. The Rotopicker will qualify for conditional exemption under item 13(1) when it is sold for use in the agricultural industry.

COMMISSIONER OF TAXATION
10 March 1983

References

ATO references:
NO ST 11/164
BO Brisbane : 7 517 027

Date of effect:
Immediate

Subject References:
MACHINERY, IMPLEMENTS AND APPARATUS FOR USE IN AGRICULTURAL INDUSTRY
ROTOPICKER

Legislative References:
SALES TAX (EXEMPTIONS & CLASSIFICATIONS) ACT FIRST SCHEDULE ITEM 13(1)