40‑130 School tuckshops and canteens40‑130 School tuckshops and canteens

40‑130 School tuckshops and canteens

(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.