TAXATION RULING NO. ST 2051

ST 2051

SALES TAX : WINDWORKER VENTILATORS

• Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
  This document has been Withdrawn.
  View the Withdrawal notice for this document.

FOI status:

FACTS

The windworker ventilator is a roof mounted device designed to withdraw air from a house or building and also to withdraw pressure from under the roof during cyclonic conditions. The device, which requires no power, automatically faces the wind direction and air passing through it creates a suction (venturi) effect which draws the air out from the house or building. Fresh air is introduced by the thermal current ventilation principle.

RULING

2. The windworker ventilator is regarded as a roof ventilator and is exempt from sales tax under sub-item 88(1), First Schedule.

COMMISSIONER OF TAXATION
23 November 1983

References

ATO references:
NO ST11/178
BO Brisbane : K6/44

Date of effect:
Immediate

Subject References:
WALL ROOF OR CEILING VENTILATORS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT FIRST SCHEDULE, SUB-ITEM 88(1)