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A New Tax System (Goods and Services Tax) Act 1999
38‑5 Premises used in supplying food38‑5 Premises used in supplying food
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38‑5 Premises used in supplying food
Premises, in relation to a supply of *food, includes: (a) the place where the supply takes place; or (b) the grounds surrounding a cafe or public house, or other outlet for the supply; or (c) the whole of any enclosed space such as a football ground, garden, showground, amusement park or similar area where there is a clear boundary or limit; but does not include any part of a public thoroughfare unless it is an area designated for use in connection with supplies of food from an outlet for the supply of food.