Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 40.130

             (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:

                     (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.