SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 14
General exclusions from food Items
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 14
General exclusions from food Items
14. Unless otherwise indicated, Chapter 7 does not cover:
(a) goods marketed principally as food or drink for animals;
(b) confectionery, or goods of a kind marketed principally as ingredients
for confectionery;
(c) biscuit goods, other than biscuit goods manufactured in premises or
vehicles in which the business of manufacturing biscuit goods is
carried on mainly for the purpose of retail sale directly from those
premises or vehicles;
(d) savoury snacks;
(e) goods consisting principally of 2 or more of the following:
(i) confectionery;
(ii) biscuit goods;
(iii) savoury snacks;
(f) ice-cream goods, other than ice-cream goods manufactured in premises
or vehicles in which the business of manufacturing ice-cream goods is
carried on mainly for the purpose of retail sale directly from those
premises or vehicles;
(g) mixes marketed principally for use (other than household use) in
manufacturing:
(i) biscuit goods;
(ii) ice-cream goods;
(iii) thick-shakes or similar goods.