Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.6

             (1)  A supply of the packaging in which * food is supplied is GST-free if the supply of the food is GST-free.

             (2)  However, the supply of the packaging is GST-free under this section only to the extent that the packaging:

                     (a)  is necessary for the supply of the food; and

                     (b)  is packaging of a kind in which food of that kind is normally supplied.