TAXATION RULING NO. ST 2100

ST 2100

SALES TAX : ZELOS WASTE HEAT RECOVERY SYSTEM

• 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  This document has been Withdrawn.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 Zelos waste heat recovery system is a water heating system designed to heat water by harnessing the waste heat of air cooled refrigeration systems. The Zelos system is designed and used principally in commercial or industrial applications. The waste heat generated by domestic refrigeration is insufficient to operate the Zelos system effectively.

RULING

2. The Zelos waste heat recovery system is taxable at the general rate. It does not qualify for the exemption from tax provided by item 90F in the First Schedule to the Sales Tax (Exemptions and Classifications) Act because that exemption is limited to bath heaters, sink heaters and other water heating and hot water storage equipment of a kind installed as fixtures in houses.

COMMISSIONER OF TAXATION
23 November 1984

References

ATO references:
NO 83/5509-6
BO Perth ST E/C 1 18 Vol. 4

Date of effect:
29 Sept 1983

Subject References:
WASTE HEAT RECOVERY SYSTEM
ZELOS ENERGY RECOVERY SYSTEM

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT, ITEM 90F, FIRST SCHEDULE