TAXATION RULING NO. ST 2023

ST 2023

SALES TAX BEER TICKET DISPENSING MACHINES

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FOI status:

FACTS

Beer ticket dispensing machines are operated by the insertion of a coin which produces a numbered ticket. Should the numbers on the ticket correspond with certain specified winning combinations the ticket holder becomes entitled to claim a prize.

RULING

2. The acquisition of a ticket from the machines is not considered to involve the purchase of goods. What the ticket holder obtains is a chance to win a prize. The machines are covered by item 60 in the Second Schedule and are taxable at 32.5%.

COMMISSIONER OF TAXATION
16 March 1983

References

ATO references:
NO ST 50/47

Date of effect:
immediate

Subject References:
SLOT MACHINES - BEER TICKET DISPENSING MACHINES
TOKEN MACHINES - BEER TICKET DISPENSING MACHINES
COIN OPERATED MACHINES - BEER TICKET DISPENSING MACHINES

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT SECOND SCHEDULE ITEM 60