GST applies to food that is:
- food for consumption on the premises it is supplied from
- hot food for consumption away from the premises.
'Premises' is defined in the GST Act as:
- the place where the sale takes place, for example, a:
- supermarket
- restaurant
- cafe
- snack bar
- hotel
- club
- reception lounge
- aircraft
- boat
- train
- venue for catered functions
- food court where tables are supplied for customers of food retailers
- the grounds surrounding restaurants, cafes, snack bars, hotels, clubs, reception lounges and venues for catered functions
- any venue associated with leisure, sport or entertainment, with clear boundaries or limits, including:
- football grounds
- sports grounds
- golf courses
- gyms
- ice-skating rinks
- motor racing circuits
- racecourses
- swimming pools
- tennis centres
- tenpin bowling alleys
- air-show venues
- theatres
- exhibition halls
- theme parks
- showgrounds
- aquariums
- galleries
- gardens
- museums
- zoos
- cinemas
- concert halls
- entertainment centres
- amusement parks arcades.
The definition of 'premises' does not include public thoroughfares, unless an area has been designated for use in connection with a food supply outlet.
For more information, see GSTD 2000/5 Goods and Services Tax: when is a supply of food, in terms of paragraph 38-3(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, 'for consumption on the premises from which it is supplied'?