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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-E - School tuckshops and canteens  

40-130   School tuckshops and canteens  

(1)    
A supply of * food is input taxed if:

(a) the supply is made by a non-profit body through a shop operating on the grounds of a * school that supplies * primary courses or * secondary courses ; and

(b) the non-profit body chooses to have all its supplies of food through the shop treated as input taxed.

(2)    
However, the non-profit body:

(a) (Repealed by No 92 of 2000)

(b) cannot revoke the choice within 12 months after the day on which the non-profit body made the choice; and

(c) cannot make a further choice within 12 months after the day on which the non-profit body revoked a previous choice.

(3)    
This section does not apply to a supply of * food by a * school to boarding students of the school as part of their board.