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

Schedule 2 - Beverages that are 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   Tea, coffee etc.  
None of the items in the table relating to the category of tea, coffee etc. include any * beverage that is marketed in a ready-to-drink form.




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