A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
-
The exemptions
Part 3-1
-
Supplies that are not taxable supplies
Division 38
-
GST-free supplies
Subdivision 38-A
-
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.
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.