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

Schedule 2 - Beverages that are GST-free

Note 1:

Note 2:

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

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

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