A New Tax System (Goods and Services Tax) Act 1999

Schedule 2 - Beverages that are GST-free  

Note 1:

See section 38-3 .

Note 2:

The second column of the table is not operative (see section 182-15 ).

1  

1   Beverages that are GST-free  
* Beverages specified in the third column of the table are GST-free.

Beverages that are GST-free
Item	Category	Beverages
1	Milk products	any of the following products:
		(a)	milk, skim milk or buttermilk (whether liquid, powdered, concentrated or condensed);
		(b)	casein;
		(c)	whey, whey powder or whey paste
2		* beverages consisting of products referred to in item 1 (or a combination of those products), to the extent of at least 95%, but not including flavoured beverages
3		lactose
4	Soy milk and rice milk	* beverages consisting principally of soy milk or rice milk, but not including flavoured beverages
5	Tea, coffee etc.	tea (including herbal tea, fruit tea, ginseng tea and other similar * beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt
6		malt extract, if it is marketed principally for drinking purposes
7		preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, or preparations for malted * beverages
8		preparations marketed principally as substitutes for preparations covered by item 6 or 7
9		dry preparations marketed for the purpose of flavouring milk
10	Fruit and vegetable juices	concentrates for making non-alcoholic * beverages, if the concentrates consist of at least 90% by volume of juices of fruits
11		non-alcoholic carbonated * beverages, if they consist wholly of juices of fruits or vegetables
12		non-alcoholic non-carbonated * beverages, if they consist of at least 90% by volume of juices of fruits or vegetables
13	Beverages for infants or invalids	* beverages, and ingredients for beverages, of a kind marketed principally as * food for infants or invalids
14	Water	natural water, non-carbonated and without any other additives