Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.4

  (1)   Food means any of these, or any combination of any of these:

  (a)   food for human consumption (whether or not requiring processing or treatment);

  (b)   ingredients for food for human consumption;

  (c)   * beverages for human consumption;

  (d)   ingredients for beverages for human consumption;

  (e)   goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings);

  (f)   fats and oils marketed for culinary purposes;

but does not include:

  (g)   live animals (other than crustaceans or molluscs); or

  (ga)   unprocessed cow's milk; or

  (h)   any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition; or

  (i)   plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption.

  (2)   Beverage includes water.