A New Tax System (Goods and Services Tax) Act. Australia
Division 83
21
Offshore supplies other than goods or real property
Division 84
21A
Payment of GST by instalments
Division 162
22
Payments of taxes
Division 81
23
Pre-establishment costs
Division 60
23A
Providing additional consideration under gross-up clauses
Division 133
24
Reimbursement of employees etc.
Division 111
25
Representatives of incapacitated entities
Division 58
26
Resident agents acting for non-residents
Division 57
28
Sale of freehold interests etc.
Division 75
29
Second-hand goods
Division 66
29AA
Settlement sharing arrangements
Division 80
29A
Simplified accounting methods for retailers and small enterprise entities
Division 123
29B
Stock on hand on becoming registered etc.
Division 137
30
Supplies and acquisitions made on a progressive or periodic basis
Division 156
30A
Supplies in return for rights to develop land
Division 82
31
Supplies in satisfaction of debts
Division 105
32
Supplies of going concerns
Division 135
33
Supplies of things acquired etc. without full input tax credits
Division 132
33A
Supply under arrangement covered by PAYG voluntary agreement
Division 113
34
Supplies partly connected with Australia
Division 96
35
Taxis
Division 144
35AA
Tax-related transactions
Division 110
35A
Telecommunication supplies
Division 85
35B
Third party payments
Division 134
35C
Time limit on entitlements to input tax credits
Division 93
36
Tourist refund scheme
Division 168
36A
Tradex scheme goods
Division 141
36B
Valuation of re-imported goods
Division 117
37
Valuation of taxable supplies of goods in bond
Division 108
38
Vouchers
Division 100
Chapter 3—The exemptions
Part 3–1—Supplies that are not taxable supplies
Division 38—GST-free supplies
Table of Subdivisions
38-A Food
38-B Health
38-C Education
38-D Child care
38-E Exports and other supplies that are for consumption outside Australia
38-F Religious services
38-G Activities of charitable institutions etc.
38-I Water and sewerage
38-J Supplies of going concerns
38-K Transport and related matters
38-L Precious metals
38-M Supplies through inwards duty free shops
38-N Grants of land by governments
38-O Farm land
38-P Cars for use by disabled people
38-Q International Mail
38-R Telecommunication supplies made under arrangements for global roaming in Australia
38-1 What this Division is about
This Division sets out the supplies that are GST-free. If a supply is GST-free, then:
•no GST is payable on the supply;
•an entitlement to an input tax credit for anything acquired or imported to make the supply is not affected.
For the basic rules about supplies that are GST-free, see sections 9-30 and 9-80.
Subdivision 38-A — Food
38-2 Food
A supply of *food is GST-free.
38-3 Food that is not GST-free
(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 madefor the purposes of this subsection.
(2) However, this section does not apply to a supply of *food of a kind specified in regulations madefor 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.
38-4 Meaning of food