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

Schedule 1 - Food that is not GST-free  

Note 1:

See section 38-3 .

Note 2:

The second column of the table is not operative (see section 182-15 ).

2   2   Prepared food, bakery products and biscuit goods  
For the purpose of determining whether particular * food is covered by any of the items in the table relating to the category of prepared food, bakery products or biscuit goods, it does not matter whether it is supplied hot or cold, or requires cooking, heating, thawing or chilling prior to consumption.

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