A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-A - Food  

38-3.01   GST-free beverages supplied from vending machines (Act s 38-3)  

(1)  
For subsection 38-3(2) of the Act, this regulation applies to a beverage that:

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

(b) apart from subregulation (2), would not be GST-free; and

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

(2)  
Section 38-3 of the Act, except subsection (3), does not apply to a supply of the beverage.