A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-A
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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.
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.
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