Food industry partnership - legislation

There are provisions covering food and the GST in the legislation and the schedules attached to the legislation, and references to food and the GST in the explanatory memoranda. Specifically, the items covering food and the GST are contained in:

• Subdivision 38-A of A New Tax System (Goods and Services Tax)Act 1999
   
• 'Food that is not GST-free' Schedule 1 of A New Tax System (Goods and Services) Act 1999
   
• 'Beverages that are not GST-free' Schedule 2 of A New Tax System (Goods and Services )Act 1999
   
• Chapter 1 of the Further Supplementary Explanatory Memorandum to the GST Bill.