TAXATION RULING NO. ST 2061

ST 2061

SALES TAX : BOVEQ ULTRASONIC PREGNANCY DETECTOR

• 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  This document has been Withdrawn.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 Boveq Ultrasonic Pregnancy Detector is battery operated and is designed to transmit ultrasound waves from a probe into a mare or cow's body tissue. As the waves are bounced back from the various tissues, the probe is able to pick up returning ultrasound waves and detects whether the waves have passed through fluid. A fluid filled uterus indicates that the mare or cow is pregnant.

RULING

The Boveq Ultrasonic Pregnancy Detector qualifies for conditional exemption under sub-item 13(1), First Schedule when sold for use in agricultural industry.

COMMISSIONER OF TAXATION
10 January 1984

References

ATO references:
NO ST 11/164 P23
BO 1/41/40 Pt 4 (Perth)

Date of effect:
Immediate

Subject References:
BOVEQ ULTRASONIC PREGNANCY DETECTOR
PREGNANCY DETECTOR

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