TAXATION RULING NO. ST 2051
ST 2051
SALES TAX : WINDWORKER VENTILATORS
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FOI status:
May be releasedFOI number: I 1115332FACTS
The windworker ventilator is a roof mounted device designed to withdraw air from a house or building and also to withdraw pressure from under the roof during cyclonic conditions. The device, which requires no power, automatically faces the wind direction and air passing through it creates a suction (venturi) effect which draws the air out from the house or building. Fresh air is introduced by the thermal current ventilation principle.
RULING
2. The windworker ventilator is regarded as a roof ventilator and is exempt from sales tax under sub-item 88(1), First Schedule.
COMMISSIONER OF TAXATION
23 November 1983
References
ATO references:
NO ST11/178
BO Brisbane : K6/44
Date of effect:
Immediate
Subject References:
WALL ROOF OR CEILING VENTILATORS
Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT FIRST SCHEDULE, SUB-ITEM 88(1)
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