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).

3   3   Prepared meals  
Item 4 in the table only applies to *food that requires refrigeration or freezing for its storage.

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