A New Tax System (Goods and Services Tax) Act 1999
Division 38GST‑free supplies
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Division 38—GST‑free supplies
Table of Subdivisions
38‑A Food
38‑B Health
38‑C Education
38‑D Child care
38‑E Exports and other cross‑border supplies
38‑F Religious services
38‑G Activities of charities etc.
38‑I Water, sewerage and drainage
38‑J Supplies of going concerns
38‑K Transport and related matters
38‑L Precious metals
38‑M Supplies through inwards duty free shops
38‑N Grants of land by governments
38‑O Farm land
38‑P Cars for use by disabled people
38‑Q International Mail
38‑R Telecommunication supplies made under arrangements for global roaming in Australia
38‑S Eligible emissions units
38‑T Inbound intangible consumer supplies