A New Tax System (Goods and Services Tax) Act. Australia

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СКАЧАТЬ 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

      (1) Food means any of these, or any combination of any of these:

      (a) food for human consumption (whether or not requiring processing or treatment);

      (b) ingredients for food for human consumption;

      (c) *beverages for human consumption;

      (d) ingredients for beverages for human consumption;

      (e) goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings);

      (f) fats and oils marketed for culinary purposes;

      but does not include:

      (g) live animals (other than crustaceans or molluscs); or

      (ga) unprocessed cow’s milk; or

      (h) any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition; or

      (i) plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption.

      (2) Beverage includes water.

      38-5 Premises used in supplying food

      Premises, in relation to a supply of *food, includes:

      (a) the place where the supply takes place; or

      (b) the grounds surrounding a cafe or public house, or other outlet for the supply; or

      (c) the whole of any enclosed space such as a football ground, garden, showground, amusement park or similar area where there is a clear boundary or limit;

      but does not include any part of a public thoroughfare unless it is an area designated for use in connection with supplies of food from an outlet for the supply of food.

      38-6 Packaging of food

      (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.

      Subdivision 38-B — Health

      38-7 Medical services

      (1) A supply of a *medical service is GST-free.

      (2) СКАЧАТЬ