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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-A - Food  

38-3   Food that is not GST-free  

(1)  
A supply is not GST-free under section 38-2 if it is a supply of:


(a) * food for consumption on the * premises from which it is supplied; or


(b) hot food for consumption away from those premises; or


(c) food of a kind specified in the third column of the table in clause 1 of Schedule 1 , or food that is a combination of one or more foods at least one of which is food of such a kind; or


(d) a * beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2 ; or


(e) food of a kind specified in regulations made for the purposes of this subsection.

(2)  
However, this section does not apply to a supply of * food of a kind specified in regulations made for the purposes of this subsection.

(3)  
The items in the table in clause 1 of Schedule 1 or 2 are to be interpreted subject to the other clauses of Schedule 1 or 2 , as the case requires.




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