Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 11   Other amendments

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

3   After subsection 9-10(3)

Insert:

(3A) For the avoidance of doubt, the delivery of:

(a) livestock for slaughtering or processing into *food; or

(b) game for processing into *food;

under an arrangement under which the entity making the delivery only relinquishes title after food has been produced, is the supply of the livestock or game (regardless of when the entity relinquishes title). The supply does not take place on or after the subsequent relinquishment of title.