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.

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