A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 40
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Input taxed supplies
Subdivision 40-E
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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(a) (Repealed by No 92 of 2000)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.
This section does not apply to a supply of * food by a * school to boarding students of the school as part of their board.
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(a) (Repealed by No 92 of 2000)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.
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