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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-E - School tuckshops and canteens  

40-130   School tuckshops and canteens  

(1)    
A supply of * food is input taxed if:


(a) the supply is made by a non-profit body through a shop operating on the grounds of a * school that supplies * primary courses or * secondary courses ; and


(b) the non-profit body chooses to have all its supplies of food through the shop treated as input taxed.

(2)    
However, the non-profit body:


(a) (Repealed by No 92 of 2000)


(b) cannot revoke the choice within 12 months after the day on which the non-profit body made the choice; and


(c) cannot make a further choice within 12 months after the day on which the non-profit body revoked a previous choice.


(3)    
This section does not apply to a supply of * food by a * school to boarding students of the school as part of their board.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.