TAXATION RULING NO. ST 2022

ST 2022

SALES TAX RUDDWEIGH ELECTRONIC WEIGHING SYSTEMS FOR USE IN THE AGRICULTURAL INDUSTRY

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FOI status:

FACTS

The systems are portable electronic sets of scales designed and manufactured in Australia, for use by farmers and graziers, to accurately calculate the weight of livestock and/or produce. They consist of two beams connected by leads to an indicator. The beams are placed on the ground and platforms or other yard equipment placed thereon. The weight of this equipment is adjusted on the indicator so that it will register only the weight of an animal or other goods being weighed. The scales are manufactured solely for agricultural use and would need to be modified for use for other purposes.

RULING

2. The scales are accepted as qualifying for conditional exemption under item 13(1), First Schedule when sold for use in the agricultural industry. Conditional exemption applies, however, only while the scales continue to be designed and manufactured for use in the agricultural industry and does not apply to scales modified for use outside that industry.

COMMISSIONER OF TAXATION
16 March 1983

References

ATO references:
NO ST 11/164
BO Sydney: 22/A/D 44/1

Date of effect:
Immediate

Subject References:
RUDDWEIGH ELECTRONIC
WEIGHING SYSTEMS
WEIGHING SYSTEMS - AGRICULTURAL INDUSTRY
SCALES - AGRICULTURAL INDUSTRY

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