TAXATION RULING NO. ST 2024
ST 2024
SALES TAX : COIN OPERATED BARBECUES
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FOI status:
May be releasedFOI number: I 1104116FACTS
Coin operated barbecues are situated in places suitable for public use. They operate on a system whereby the user inserts the appropriate denominations of coins which releases heating fuel to the barbecue for a pre-determined time period.
RULING
2. Coin operated barbecues are essentially barbecues and taxable at the general rate. They are excluded from the category of coin machines to which item 60, Second Schedule, applies because of their function in selling goods, i.e. heating fuel.
COMMISSIONER OF TAXATION
31 March 1983
References
ATO references:
NO ST 50/47
BO Perth : 9 234 765
Date of effect:
Immediate
Subject References:
COIN OPERATED BARBECUES
SLOT MACHINES
Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT SECOND SCHEDULE ITEM 60
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