TAXATION RULING NO.ST 2343
ST 2343
SALES TAX : MOTOR VEHICLES FOR USE IN THE AGRICULTURAL INDUSTRY
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FOI status:
May be releasedFOI number: I 1210999PREAMBLE
Taxation Ruling No. ST 2234 explains the extent to which motor vehicles for use primarily and principally in agricultural industry could qualify for exemption under item 13(1), First Schedule. The Ruling contained details of vehicles that have been accepted as qualifying for conditional exemption under item 13(1) when purchased for use in agricultural industry. The vehicles were divided into two groups. Appendix A listed vehicles accepted as satisfying the terms of item 13(1) while Appendix B listed vehicles for which exemption had been granted for a trial period.
2. Since the issue of that Ruling certain other models of motor vehicles have been accepted as satisfying the terms of item 13(1). The purpose of this Ruling is to update the motor vehicle lists. The Ruling takes into account additions to the list, deletions and model changes. It also adjusts the model codes of the Suzuki Sierra Range.
RULING
3. Attached as Appendix A is a list of motor vehicles that have been accepted as qualifying for conditional exemption under sub-item 13(1) when purchased for use in agricultural industry.
4. Attached as Appendix B is a list of motor vehicles that have been granted conditional exemption for a trial period because sales patterns so far have not established that the vehicles are used exclusively or primarily and principally in agricultural industry. At the end of the trial periods, sales of these vehicles will be reviewed and a decision made whether exemption under sub-item 13(1) should continue.
COMMISSIONER OF TAXATION
11 June 1987
APPENDIX
FOUR, SIX AND EIGHT WHEEL DRIVE VEHICLES THAT QUALIFY FOR CONDITIONAL EXEMPTION UNDER SUB-ITEM 13(1) IN THE FIRST SCHEDULE TO THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT WHEN PURCHASED FOR USE IN AGRICULTURAL INDUSTRY DAIHATSU :
- F 75V 4WD Jeep type vehicle (diesel)
- F 85V 4WD Jeep type vehicle (petrol)
- F 70 4WD Jeep type vehicle with soft top
- F 70V 4WD Jeep type vehicle with hard top
- F 77P 4WD Utility (diesel)
- F 77PC 4WD Cab/Chassis (diesel)
- F 80 4WD Jeep type vehicle with soft top
- F 80V 4WD Jeep type vehicle with hard top
- F 87P 4WD Utility (petrol)
- F 87PC 4WD Cab/Chassis (petrol)
- S 76D 4WD Pick-up with tipper action
- S 76TC 4WD Pick-up with locally manufactured body
- S 76T 4WD Pick-up with imported body FORD :
- F 100 4WD Utility GENERAL MOTORS HOLDEN : Rodeo
- 8DPO7 Cab/Chassis, 2lt petrol, LWB, bench/vinyl trim, 5 speed
- 8DMO7 Cab/Chassis, 2.3lt petrol, SWB, bucket/knit vinyl trim, 5 speed
- 8DKO7LQ7 Cab/Chassis, 2.2lt diesel, SWB, bench/vinyl trim, 5 speed
- 8DPO7LQ7 Cab/Chassis, 2.2lt diesel, LWB, bench/vinyl trim, 5 speed
- 8DL14 LS Utility, 2.3lt petrol, SWB, bucket/tweed fabric trim, 5 speed
- 8DM14 Utility, 2.3lt petrol, SWB, bucket/knit vinyl trim, 5 speed
- 8DK14LQ7 Utility, 2.2lt diesel, SWB, bench/vinyl trim, 5 speed Drover
- 8QS16 2 Seat 4WD Hardtop
- 8QS80 2 Seat 4WD Pick-up
- 8QS60 2 Seat 4WD Cab/Chassis (subject to the fitting of an approved body type)
- 8QS26 2 Seat 4WD Half door, soft top. HUSTLER : SIX WHEEL DRIVE All terrain vehicle LEYLAND :
- Land Rover One Ten 3.9 Diesel Chassis Cab with Flat Platform
- Land Rover One Ten 3.9 Diesel Chassis Cab with Tray Top
- Land Rover One Ten 3.9 Diesel Chassis Cab with Wooden Drop Sides
- Land Rover One Ten 3.9 Diesel Chassis Cab with Flat-top Drop Sides
- Land Rover One Ten 3.9 Diesel Chassis Cab with Wooden Tray
- Land Rover One Ten 3.9 Diesel Chassis Cab with Tray Body and Platform Stake
- Land Rover One Ten 3.9 Diesel Chassis Cab with Cabin and Tray
- Land Rover One Ten 3.9 Diesel Chassis Cab subject to fitting of approved body type
- Land Rover One Ten 3.5 Petrol Hard Top
- Land Rover One Ten 3.9 Diesel Hard Top MAZDA
- B 26A6PLDX4 B2600 4WD Pick-up - petrol
- B 26A5CLDX4 B2600 4WD Cab Chassis - petrol (subject to the fitting of an approved body type) MITSUBISHI : Triton
- ME 3V 20 2.6 litre 4WD Cab-Chassis with petrol engine
- ME 1V 20 2.5 litre 4WD Cab-Chassis with diesel engine
- ME 3V 27 2.6 litre 4WD Utility with petrol engine
- ME 1V 27 2.5 litre 4WD Utility with diesel engine NISSAN : Petrol 160 Series
- UG 160 GFM 3 Seat petrol pick-up
- UG 160 GFMA 3 Seat petrol cab/chassis
- UG 160 GFMAP 3 Seat petrol cab/chassis with power steering
- UG 160 GFMP 3 Seat petrol pick-up with power steering
- URG160 GFAM 3 Seat diesel cab/chassis
- URG160 GFAMP 3 Seat diesel cab/chassis with power steering
- URG160 GFM 3 Seat diesel pick-up
- URG160 GFMP 3 Seat diesel pick-up with power steering
- URG160 GFTM 3 Seat diesel pick-up turbo
- URG160 GFTMA 3 Seat diesel cab/chassis turbo
- URG160 GFTMAP 3 Seat diesel cab/chassis turbo with power steering
- URG160 GFTMP 3 Seat diesel pick-up turbo with power steering
- 65 ZKR 160 HFM 2 Seat diesel hardtop
- 65 ZKR 160 HFMP 2 Seat diesel hardtop with power steering Navara
- NMD 21 FMAE single cab/chassis, petrol engine
- NMD 21 FME single cab pick-up, petrol engine
- JMD 21 FMABE single cab/chassis, diesel engine
- JMD 21 FMBE single cab pick-up, diesel engine PASQUALI : 910 Transporter SIDEWINDER : SIX WHEEL DRIVE All terrain vehicle SUBARU :
- MVR 4WD utility SUZUKI SIERRA :
- SJ 410 RU Half door, 2 seater utility
- SJ 410 QRU Full door, 2 seater utility
- SJ 410 VU Hard top van, 2 seater
- SJ 410 WU Long Wheel base, 2 seater utility
- SJ 410 K Factory steel tray body, standard wheels
- SJ 410 P Cab/chassis unit fitted with an approved body
- SJ 413 RU Half door, 2 seater utility
- SJ 413 QRU Full door, 2 seater utility
- SJ 413 VU Hard top van, 2 seater
- SJ 413 WU Long Wheel base, 2 seater utility
- SJ 413 K Factory steel tray body, standard wheels
- SJ 413 P Cab/chassis unit fitted with an approved body
- These models may be accompanied by any of codes R (with K or P only), A, D, E, H, N, Y or Z without affecting exempt status. TOYOTA :
- Landcruiser 4WD
- FJ 75 RP-MRQ 3 Cab/chassis, Petrol
- HJ 75 RP-MRQ 3 Cab/chassis, Diesel
- HJ 75 RP-MRQ Pick-up, Diesel
- BJ 70 RV-MRQ Heavy Duty SWB Hard Top, Diesel
- FJ 70 RV-MRQ Heavy Duty SWB Hard Top, Petrol
- Hi-Lux 4WD Class 65
- LN 65 R-MRQ Utility
- LN 65 R-MRQ 3 Cab/chassis
- YN 67 R-MRQ One tonne 4WD utility
- YN 67 R-MRQ 3 One tonne 4WD Cab/chassis MISCELLANEOUS :
- ARGO 6 and ARGO 8 all terrain vehicles Carraro Tigrecar with demountable trailer
APPENDIX B
FOUR, SIX AND EIGHT WHEEL DRIVE VEHICLES TO WHICH CONDITIONAL EXEMPTION UNDER SUB-ITEM 13(1) IN THE FIRST SCHEDULE TO THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT HAS BEEN GRANTED FOR A TRIAL PERIOD
- . Lada Niva 2 seater 4WD hard-top P/Van
- . Mahindra CJ-3B 4WD short wheel base, soft top
- . Mercedes-Benz 300 GD LWB soft top pick-up
- . Unimog Cab/chassis with power take-off facilities and hydraulic system (described as K11, K12, K13, or K14 hydraulics)