• Specific Year
    Any

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.