A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.3 Food that is not GST - free
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.3
Food that is not GST - free(1) A supply is not GST - free under section 38 - 2 if it is a supply of:
(a) * food for consumption on the * premises from which it is supplied; or
(b) hot food for consumption away from those premises; or
(c) food of a kind specified in the third column of the table in clause 1 of Schedule 1, or food that is a combination of one or more foods at least one of which is food of such a kind; or
(d) a * beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2; or
(e) food of a kind specified in regulations made for the purposes of this subsection.
(2) However, this section does not apply to a supply of * food of a kind specified in regulations made for the purposes of this subsection.
(3) The items in the table in clause 1 of Schedule
1 or 2 are to be interpreted subject to the other clauses of Schedule 1
or 2, as the case requires.