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  • 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'?

      Last modified: 01 Aug 2023QC 16413