TAXATION RULING NO. ST 2024

ST 2024

SALES TAX : COIN OPERATED BARBECUES

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FOI status:

FACTS

Coin operated barbecues are situated in places suitable for public use. They operate on a system whereby the user inserts the appropriate denominations of coins which releases heating fuel to the barbecue for a pre-determined time period.

RULING

2. Coin operated barbecues are essentially barbecues and taxable at the general rate. They are excluded from the category of coin machines to which item 60, Second Schedule, applies because of their function in selling goods, i.e. heating fuel.

COMMISSIONER OF TAXATION
31 March 1983

References

ATO references:
NO ST 50/47
BO Perth : 9 234 765

Date of effect:
Immediate

Subject References:
COIN OPERATED BARBECUES
SLOT MACHINES

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