A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.6 Packaging of food
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.6
Packaging of food(1) A supply of the packaging in which * food is supplied is GST - free if the supply of the food is GST - free.
(2) However, the supply of the packaging is GST - free under this section only to the extent that the packaging:
(a) is necessary for the supply of the food; and
(b) is packaging of a kind in which food of that kind is
normally supplied.