The transport properties of a spin polarized gas at low temperature ( 3 He↑ for instance) are studied, the emphasis being put on the particle indistinguishability effects during collisions; the gas is dilute and no degeneracy effects occur. We first study in detail the particle indistinguishability effects in a binary collision and, although all interactions involving the spins are completely ignored during the collision time, we note that interference effects can lead to a change of the spin directions (« identical spin rotation effect »). From this study, we obtain the collision term of a Boltzmann equation for a spin operator ps(r, p), which is the analogue of a classical Boltzmann distribution function f(r, p), and can be obtained by a ...