A New Tax System (Goods and Services Tax) Act 1999
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Food that is not GST-free
*Food specified in the third column of the table is not GST-free. Food that is not GST-free Item Category Food 1 Prepared food quiches 2 sandwiches (using any type of bread or roll) 3 pizzas, pizza…
Section 2 — Prepared food, bakery products and biscuit goods
For the purpose of determining whether particular *food is covered by any of the items in the table relating to the category of prepared food, bakery products or biscuit goods, it does not matter…
Section 3 — Prepared meals
Item 4 in the table only applies to *food that requires refrigeration or freezing for its storage.
Section 4 — Candied peel
None of the items in the table relating to the category of confectionery include candied peel.
Section 5 — Goods that are not biscuit goods
None of the items in the table relating to the category of biscuit goods include: (a) breakfast *food consisting principally of compressed, rolled or flattened cereal; or (b) rusks for infants or…