Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 1   Non-profit bodies

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

1   Subsection 9-30(3)

Repeal the subsection, substitute:

Supplies that would be both GST-free and input taxed

(3) To the extent that a supply would, apart from this subsection, be both *GST-free and *input taxed:

(a) the supply is GST-free and not input taxed, unless the provision under which it is input taxed requires the supplier to have chosen for its supplies of that kind to be input taxed; or

(b) the supply is input taxed and not GST-free, if that provision requires the supplier to have so chosen.

Note: Subdivisions 40-E (School tuckshops and canteens) and 40-F (Fund-raising events conducted by charitable institutions etc.) require such a choice.)