TAXATION RULING NO. ST 2097

ST 2097

SALES TAX : SHEEP RESTRAINERS

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FOI status:

FACTS

A sheep restrainer is a metal yoke roughly in the shape of a 'W' designed to restrain a sheep during handling. The middle part of the yoke fits over the head of the sheep and the front hoofs are then placed in the yoke so that they are level with the head. A thong is then passed under the head and secured and the sheep is effectively restrained.

RULING

2. Sheep restrainers qualify for conditional exemption from sales tax under sub-item 13(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act when sold for use in the agricultural industry.

COMMISSIONER OF TAXATION
6 November 1984

References

ATO references:
NO ST 11/164 P23
BO 6/SA/SC 4/1/1

Date of effect:
Immediate

Subject References:
SHEEP RESTRAINERS

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