Definition of premises

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'?