TAXATION RULING NO. ST 2323

ST 2323

SALES TAX : OUTDOOR VACUUM CLEANERS

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FOI status:

PREAMBLE

Paragraph 1(g) in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act taxes at the rate of 10% goods (not being goods covered by an item in the Second Schedule or goods of a kind used exclusively, or primarily and principally, in sport or games) of a kind ordinarily used for household purposes, namely :-

(g)

vacuum cleaners, carpet sweepers, floor polishers and other appliances for use for cleaning purposes.

FACTS

2. The Victa Vac 500 outdoor vacuum cleaner is designed for outdoor use around the home in cleaning driveways, pool surrounds, paths etc. The cleaner consists of a 240 volt, 50 HZ motor coupled to a high impact alloy impeller and is of lightweight construction, weighing only 8.5 kilograms. The cleaner is mounted on wheels with the suction inlet in front of the wheels and the collection bag is strung between the outlet and the handle.

RULING

3. In FCT v Sherwood Overseas Pty Ltd 16 ATR 473; 85 ATC 4267, the Court held that the term "household purposes" in item 1 was not restricted to goods used within the dwelling house. The term covered goods of the kinds specified in paragraphs (a) to (p) of item 1 provided that they were for use in or about the dwelling house.

4. Although the Victa Vac 500 outdoor vacuum cleaner is essentially for use outdoors it is still for use about a dwelling house and therefore is covered by paragraph (g) of item 1 in the Third Schedule to the Sales Tax (Exemptions and Classification) Act. It is taxable at the rate of 10%.

COMMISSIONER OF TAXATION
19 February 1987

References

ATO references:
NO 86/7147-8

Date of effect:
Immediate

Related Rulings/Determinations:

ST 2187

Subject References:
HOUSEHOLD GOODS
OUTDOOR VACUUM CLEANERS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT, ITEM 1(g), THIRD SCHEDULE

Case References:
- FCT v Sherwood Overseas Pty Ltd
16 ATR 473
85 ATC 4267