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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-A - Food  

38-5   Premises used in supplying food  
Premises , in relation to a supply of * food , includes:


(a) the place where the supply takes place; or


(b) the grounds surrounding a cafe or public house, or other outlet for the supply; or


(c) the whole of any enclosed space such as a football ground, garden, showground, amusement park or similar area where there is a clear boundary or limit;

but does not include any part of a public thoroughfare unless it is an area designated for use in connection with supplies of food from an outlet for the supply of food.


 

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