TAXATION RULING NO. ST 2391

ST 2391

SALES TAX : GRIPSPAN GRATING

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FOI status:

PREAMBLE

Sub-item 84(1) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act exempts metal building materials (including certain units fabricated from metal rods, bars, sheets, etc.) for use in the construction or repair of, and to be wrought into, or attached to, so as to form part of, buildings or other fixtures.

FACTS

2. Gripspan Grating is made from durable steel (galvabond), lightweight aluminium or corrosion resistant stainless steel. It is produced in standard size sections 224mm wide, 65mm high and 3 metres in length. The infill area of the grating is an open diamond pattern with the diamond sizes being 40mm x 12mm. It is installed in sections and the panels lock together to enable them to be readily clamped or welded into place. All fixing bolts are below the top surface of the grating and no holes are needed to be drilled in the supporting members. The open design permits the quick drainage of fluids, chips, grease and mud and provides convenient access for cleaning. The raised tread pattern also provides to workers and other users a high degree of protection from slipping.

3. Gripspan Grating has many applications and is especially suited to heavy industry use for walkways and stairways because it is slip resistant providing a safer working environment and making it easier for workers to move around. It is installed mainly in industrial constructions, e.g., mining sites, offshore installations, general industrial and farm buildings. It is ideal for walkways around incinerators, along conveyor belts and walkways for equipment access. It can also be used in domestic situations.

4. In addition to use on buildings and other fixtures, Gripspan has other applications. It can be made for walkways on tank trailers, for safety steps on heavy construction vehicles and as a strong grill guard for motor vehicles. Being produced in a lightweight plank design it can be laid direct on the ground to form a temporary walkway, particularly where the surface is muddy.

RULING

5. Gripspan Grating is exempt under sub-item 84(1) where it is for use in the permanent installation of walkways and stairways in the construction or repair of buildings or other fixtures. However, it is not covered by that sub-item where it is for use either in the construction or repair of goods such as tank trailers (although it would be exempt under other provisions where for use as materials in the manufacture of such goods) or for use as a temporary walkway, where it is merely placed on the ground and not fixed in any way.

COMMISSIONER OF TAXATION
18 February 1988

References

ATO references:
NO 87/9628-9

Date of effect:
Immediate

Date original memo issued:
MEMO ISSUED

Subject References:
BUILDING MATERIALS
GRIPSPAN GRATING

Legislative References:
SALES TAX EXEMPTIONS AND CLASSIFICATIONS ACT: ITEM 84 FIRST SCHEDULE