TAXATION RULING NO. ST 2055

ST 2055

SALES TAX : ANIMAL TREADMILL CONDITIONER

• 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  This document has been Withdrawn.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

The Better Horsekeeping Systems Animal Treadmill Conditioner is an apparatus used to condition horses or cattle for show or sale purposes. Sales recorded to date have been to horse and cattle studs. There have been no sales to racehorse trainers.

RULING

2. As the Better Horsekeeping Systems Animal Treadmill Conditioner is machinery of a kind used primarily and principally in agricultural industry it qualifies for conditional exemption under sub-item 13(1), First Schedule.

COMMISSIONER OF TAXATION
20 December 1983

References

ATO references:
NO ST 11/164

Date of effect:
Immediate

Subject References:
ANIMAL TREADMILL CONDITIONER
AGRICULTURAL INDUSTRY - ANIMAL TREADMILL CONDITIONER

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSFICATIONS) ACT FIRST SCHEDULE, SUB-ITEM 13(1)