CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
38‑6 Packaging of food38‑6 Packaging of food
Start here
Get a plain-English read of 38‑6 Packaging of food
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
38‑6 Packaging of food
(1) A supply of the packaging in which *food is supplied is GST‑free if the supply of the food is GST‑free. (2) However, the supply of the packaging is GST‑free under this section only to the extent that the packaging: (a) is necessary for the supply of the food; and (b) is packaging of a kind in which food of that kind is normally supplied.