Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 40.130

  (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:

  (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.