TAXATION RULING NO. ST 2285

ST 2285

SALES TAX : PARKING SECURITY DEVICES FOR USE IN CONNECTION WITH INDIVIDUAL CAR PARKING POSITIONS

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FOI status:

PREAMBLE

Sub-item 84(2) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts from sales tax builders' hardware being goods of a kind used in the construction or repair of, and wrought into or attached so as to form part of, buildings or other fixtures.

FACTS

2. There are a number of products on the market designed to control access to individual car parking spaces. One particular device consists of a metal post hinged at the base which can be manually locked in an upright position or lowered to the horizontal to allow a motor vehicle to pass. The device may be either cast into concrete or attached to the car park surface by means of bolt anchors.

3. The device is marketed direct to builders and architects and most sales are made for incorporation at the initial construction stage of car parks.

RULING

4. Parking security devices for controlling access to individual vehicle parking positions are builders' hardware for the purposes of sub-item 84(2) First Schedule and exempt from sales tax.

COMMISSIONER OF TAXATION
29 September 1986

References

ATO references:
NO 84/5349-7

Date of effect:
Immediate

Subject References:
BUILDERS' HARDWARE
PARKING SECURITY DEVICE

Legislative References:
SALES TAX (EXEMPTI0NS AND CLASSIFICATIONS) ACT; ITEM 84, FIRST SCHEDULE