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

Schedule 2 - Beverages that are GST-free  

Note 1:

See section 38-3 .

Note 2:

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

3   3   Fruit and vegetable juices  
For the purposes of items 11 and 12 in the table, herbage is treated as vegetables.

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