A New Tax System (Goods and Services Tax) Act 1999
Schedule 2
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Beverages that are GST-free
For the purposes of items 11 and 12 in the table, herbage is treated as vegetables.
Note 1:
See section 38-3 .
Note 2:
The second column of the table is not operative (see section 182-15 ).
3 3 Fruit and vegetable juicesFor the purposes of items 11 and 12 in the table, herbage is treated as vegetables.
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