SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

PART 3 - RULES FOR INTERPRETING SCHEDULE 1

Division 3 - Chapter 7 of Schedule 1 (Food etc.)

SECTION 14   GENERAL EXCLUSIONS FROM FOOD ITEMS  

14    Unless otherwise indicated, Chapter 7 does not cover:

(a)  goods marketed principally as food or drink for animals;

(b)  confectionery, or goods of a kind marketed principally as ingredients for confectionery;

(c)  biscuit goods, other than biscuit goods manufactured in premises or vehicles in which the business of manufacturing biscuit goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles;

(d)  savoury snacks;

(e)  goods consisting principally of 2 or more of the following:

(i) confectionery;

(ii) biscuit goods;

(iii) savoury snacks;

(f)  ice-cream goods, other than ice-cream goods manufactured in premises or vehicles in which the business of manufacturing ice-cream goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles;

(g)  mixes marketed principally for use (other than household use) in manufacturing:

(i) biscuit goods;

(ii) ice-cream goods;

(iii) thick-shakes or similar goods.