TAXATION RULING NO. ST 2029

ST 2029

SALES TAX : PINE POLE PRODUCTS

• Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
  This document has been Withdrawn.
  View the Withdrawal notice for this document.

FOI status:

FACTS

Rolapak Ezy Edge consists of split-treated pine poles cut into short lengths (80mm-200mm high) and linked together by galvanised steel wire and metal staples and sold in packs of three metre lengths. The product is put up for sale as a garden edging and is in competition with products such as pre-cast concrete garden edging, railway sleepers and other similar products made of rock, bricks or timber.

RULING

2. Because Rolapak Ezy Edge has the essential character of timber cut into lengths, all the components of Rolapak Ezy Edge are exempt from sales tax under the following First Schedule items:

(a)

cut split logs - exempt under item 90(a)

(b)

galvanised steel wire - exempt under item 86(1)

(c)

galvanised staples - exempt under item 84(2).

COMMISSIONER OF TAXATION
16 May 1983

References

ATO references:
NO ST 11/77
BO Melb: 6/SC/5 398 033

Date of effect:
Immediate

Subject References:
PINE POLE PRODUCTS -
ROLAPAK EZY EDGE
TIMBER CUT INTO LENGTHS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT ITEMS 84(2), 86(1), 90(a) FIRST SCHEDULE