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.