TAXATION RULING NO. ST 2031

ST 2031

SALES TAX : FIELD CARS

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FOI status:

FACTS

"Field cars" are vehicles manufactured by Custom Machinery Company of Molong, N.S.W. specifically for use in orchards. They incorporate an air-conditioned cab, diesel engine of various horsepower ratings, hydrostatic pump and transmission and spray plant built on articulated chassis. They do not conform to Australian design rules for road type motor vehicles and can only be registered in N.S.W. as implements. Other design features are low height to traverse rows of trees, lugged balloon tyres to give traction over rough terrain and a top speed of 13 k.p.h. The vehicles are primarily for use in the spraying of pesticides, etc. in orchards.

RULING

2. Field cars will qualify for conditional exemption under item 13(1) when sold for use in the agricultural industry. Demountable tanks and spray plants for these vehicles are also conditionally exempt under item 13(3).

COMMISSIONER OF TAXATION
8 June 1983

References

ATO references:
NO ST 11/164B P7

Subject References:
MACHINERY, IMPLEMENTS AND APPARATUS FOR USE IN AGRICULTURAL INDUSTRY
FIELD CARS
DEMOUNTABLE TANKS
SPRAY PLANTS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT FIRST SCHEDULE ITEMS 13(1) AND 13(3)