TAXATION RULING NO. ST 2283

ST 2283

SALES TAX : SILICON IMPREGNATED CARDBOARD

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FOI status:

PREAMBLE

Paragraph 83(2)(c) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts from sales tax boards, sheets and linings made of metal, wood, wood pulp, asbestos or fibro-cement, or of bituminous or other compositions, that are of a kind used exclusively or principally in the construction and repair of, and wrought into or attached to so as to form part of, buildings or other fixtures.

FACTS

2. Silicon impregnated cardboard is used in the building and construction industry. It is produced in flat pieces and manufactured to building specifications. It is formed into 'Waffle Pods' on building sites by folding down the sides of the flat cardboard pieces to form pods in the shape of an open sided box. The pods are used in on-ground waffle-slab house foundations.

RULING

3. Silicon impregnated cardboard is unconditionally exempt from sales tax under paragraph 83(2)(c).

COMMISSIONER OF TAXATION
25 September 1986

References

ATO references:
NO 86/7581-3

Date of effect:
Immediate

Subject References:
SILICON IMPREGNATED CARDBOARD
BOARDS, SHEETS AND LININGS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 83, FIRST SCHEDULE