TAXATION RULING NO. ST 2084

ST 2084

SALES TAX : AGRICULTURAL MOTOR CYCLES

• 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  This document has been Withdrawn.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

In addition to the three-wheeled, all-terrain motor cycles referred to in Taxation Ruling No. ST 2068, certain models of two-wheeled motor cycles are also accepted as implements or apparatus machinery, of a kind used exclusively, or primarily and principally, in agricultural industry and are accepted as conditionally exempt when sold for use in that industry.

2. Whether exemption applies depends upon the incorporation into the models of motor cycles of the distinguishing features detailed on ST 2068 and upon evidence of their actual usage.

RULING

3. The two-wheeled motor cycles listed below are vehicles of a kind used exclusively, or primarily and principally, in agricultural industry. They will qualify for conditional exemption under sub-item 13(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act when sold for use in that industry:-

(a)

HUSQVARNA 510 TX

(b)

HUSQVARNA 510 TE

(c)

HUSQVARNA 500 AE

(d)

HUSQVARNA 400 WR

(e)

SUZUKI DS 80E

4. Exemption in each case is subject to the fitting of engine protection plates and heavy duty rear carriers.

COMMISSIONER OF TAXATION
27 July 1984

References

ATO references:
NO ST 11/164C
BO PARRAMATTA

Date of effect:
Immediate

Date original memo issued:
25.06.1984

Related Rulings/Determinations:

ST 2036
ST 2068

Subject References:
MACHINERY, IMPLEMENTS AND APPARATUS FOR USE IN AGRICULTURAL INDUSTRY

Legislative References:
13(1), FIRST SCHEDULE