TAXATION RULING NO. ST 2106

ST 2106

SALES TAX : KITCHEN UTENSILS AND HARDWARE

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FOI status:

May be releasedFOI number: I 1122172

PREAMBLE

Sub-item 1(i) in the Third Schedule to the Sales Tax (Exemptions And Classifications) Act taxes at a rate of 7.5% goods of a kind ordinarily used for household purposes, namely, kitchen utensils and hardware.

FACTS

TOMATO SAUCE MAKING MACHINES AND TOMATO/MEAT MINCING MACHINE

2. Consideration has recently been given to the classification for sales tax purposes of sauce making machines designed and marketed for domestic use in the making of tomato sauce. The machines are clamped or bolted to a table or bench and have an aluminium hopper to hold the tomatoes. They are operated either by hand or by a 1/4 horse power motor also attached to the table or bench. Machines similar in appearance to the sauce making machines are marketed for mincing either tomatoes or meat; again by domestic users.

3. The machines in question are not suitable for use in the production of foods for commerical purposes. Larger commercial machines are used in those applications.

CROWN SEALING OR CAPPING MACHINES AND BOTTLE CORKING MACHINES

4. Wooden handled crown sealers, adjustable and non-adjustable bench crown sealers (operated by level action) and corking machines are for use in sealing bottles with either crown seals or corks. They are used domestically to seal bottles containing home-made or home-bottled goods such as beer, wine and tomato sauce. As a class of goods they are not sold for industrial purposes.

RULING

5. The tomato sauce making machines, tomato/meat mincing machines, wooden handled crown sealers, adjustable and non-adjustable bench crown sealers (operated by lever action) and corking machines are regarded as "kitchen utensils and hardware" for the purposes of sub-item 1(i) in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act and, being goods of a kind ordinarily used for household purposes, are taxable at the 7.5% rate.

COMMISSIONER OF TAXATION
4 January 1985

References

ATO references:
NO 83/5175
BO SYD : 22/B/D61/1 Pt.6

Date of effect:
IMMEDIATE

Subject References:
SAUCE MAKING MACHINES
SAUCE MAKING/MINCING MACHINES
CROWN SEALING MACHINES
CORKING MACHINES

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS ACT) THIRD SCHEDULE SUB-ITEM 1(i)