TAXATION RULING NO. ST 2381

ST 2381

SALES TAX : PORTABLE ASBESTOS DUST EXTRACTOR

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FOI status:

May be releasedFOI number: I 1010271

PREAMBLE

Item 113G in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts from sales tax equipment of a kind used exclusively, or primarily and principally, in the course of industrial operations to protect persons engaged in those operations, including masks, respirators, shields, goggles, vizors, helmets, belts and machine guards.

2. Consideration has recently been given to the sales tax classification of a portable asbestos dust extractor.

FACTS

3. The portable asbestos dust extractor is designed to collect asbestos dust from the air especially where asbestos is being removed from existing buildings.

4. The units are designed to be used in conjunction with a temporary enclosure around the area in order to localize the asbestos dust. The units are on wheels and are readily portable. They are positioned against an opening in the enclosure and draw the air and asbestos dust through it.

5. The units incorporate high efficiency backward curved centrifugal fans and throw away pre-filters are used to remove larger particles from the air-stream. The use of the pre-filters increases the life of the absolute filters and ensures maximum efficiency. A spigot is fitted to all units enabling the dust to be ducted from them.

RULING

6. Portable asbestos dust extractors are equipment of a kind used exclusively, or primarily and principally, in the course of industrial operations to protect persons engaged in those operations. They therefore qualify for exemption under item 113G in the First Schedule.

COMMISSIONER OF TAXATION
7 January 1988

References

ATO references:
NO 87/10610-1
BO MELB. 5 521 795

Date of effect:
Immediate

Subject References:
ASBESTOS DUST
EXTRACTOR

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 113G, FIRST SCHEDULE