Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.3

             (1)  A supply is not GST-free under section 38-2 if it is a supply of:

                     (a)  * food for consumption on the * premises from which it is supplied; or

                     (b)  hot food for consumption away from those premises; or

                     (c)  food of a kind specified in the third column of the table in clause 1 of Schedule 1, or food that is a combination of one or more foods at least one of which is food of such a kind; or

                     (d)  a * beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2; or

                     (e)  food of a kind specified in regulations made for the purposes of this subsection.

             (2)  However, this section does not apply to a supply of * food of a kind specified in regulations made for the purposes of this subsection.

             (3)  The items in the table in clause 1 of Schedule 1 or 2 are to be interpreted subject to the other clauses of Schedule 1 or 2, as the case requires.