• Premises

    Premises in relation to a sale of food includes:

    • 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.
       
    Attention

    Premises do not include public thoroughfares, unless an area has been designated for use in connection with the food supply outlet.

    End of attention

    Find out more

    • GSTD 2000/4 Goods and Services Tax: what does the word 'premises' mean in the expression, 'a supply of food for consumption on the premises from which it is supplied'?
    • GSTD 2000/5External Link 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'?
    End of find out more
      Last modified: 05 Aug 2016QC 16413