A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-A - Food  

SECTION 38-3.02   38-3.02   GST-free beverages supplied from vending machines  
For the purposes of subsection 38-3(2) of the Act, section 38-3 of the Act does not apply to a supply of a beverage that:

(a) is specified in the third column (which is headed " Beverages " ) of the table in clause 1 of Schedule 2 to the Act; and

(b) apart from this section, would not be GST-free; and

(c) is supplied on premises from a vending machine for consumption on the premises.