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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-E - School tuckshops and canteens  

40-130   School tuckshops and canteens  

(1)  
A supply of * food is input taxed if:


(a) the supply is made by a non-profit body through a shop operating on the grounds of a * school that supplies * primary courses or * secondary courses ; and


(b) the non-profit body chooses to have all its supplies of food through the shop treated as input taxed.

(2)  
However, the non-profit body:


(a) (Repealed by No 92 of 2000)


(b) cannot revoke the choice within 12 months after the day on which the non-profit body made the choice; and


(c) cannot make a further choice within 12 months after the day on which the non-profit body revoked a previous choice.

(3)  
This section does not apply to a supply of * food by a * school to boarding students of the school as part of their board.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.