A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

97   At the end of Division 93


93-25 Food packaging that was supplied GST-free

This Division does not apply to the acquisition of a *returnable container if the supply of the container to the entity from which you acquired it was a supply of packaging that was *GST-free under section 38-6.