A New Tax System (Goods and Services Tax) Act 1999

Schedule 1 - Food that is not GST-free  

Note 1:

See section 38-3 .

Note 2:

The second column of the table is not operative (see section 182-15 ).

5   5   Goods that are not biscuit goods  
None of the items in the table relating to the category of biscuit goods include:

(a) breakfast * food consisting principally of compressed, rolled or flattened cereal; or

(b) rusks for infants or invalids, or goods consisting principally of those rusks.

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