A New Tax System (Goods and Services Tax) Act 1999
A supply is GST-free if:
(a) it is GST-free under Division 38 or under a provision of another Act; or
(b) it is a supply of a right to receive a supply that would be GST-free under paragraph (a).
A supply is input taxed if:
(a) it is input taxed under Division 40 or under a provision of another Act; or
(b) it is a supply of a right to receive a supply that would be input taxed under paragraph (a).
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.
Subdivisions 40-E (School tuckshops and canteens) and 40-F (Fund-raising events conducted by charities etc.) require such a choice.)
A supply is taken to be a supply that is * input taxed if it is a supply of anything (other than * new residential premises ) that you have used solely in connection with your supplies that are input taxed but are not * financial supplies .
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