TAXATION RULING NO. ST 2164

ST 2164

SALES TAX : MOUSE AND RAT TRAPS

• 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  This document has been Withdrawn.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:

PREAMBLE

Sub-item 3(1) in the First Schedule to the Sales Tax (Exemptions & Classifications) Act exempts equipment, preparations and materials for use in agricultural industry for the checking or eradication of diseases or pests.

RULING

2. Mouse and rat traps are equipment of the kind covered by sub-item 3(1) and qualify for exemption under paragraph 3(1)(e), First Schedule, where they are purchased for use in agricultural industry. Mouse and rat traps purchased for domestic use or other commercial use are taxable at the rate of 20%

COMMISSIONER OF TAXATION
15 August 1985

References

ATO references:
NO 84/5200-8
BO 6/SA/SC4/1/3(1)(e)

Subject References:
MOUSE AND RAT TRAPS

Legislative References:
SALES TAX (EXEMPTIONS & CLASSIFICATIONS) ACT; ITEM 3, FIRST SCHEDULE.