CTHRepealedLegislation
A New Tax System (Goods and Services Tax) Regulations 1999
38‑3.01 GST‑free beverages supplied from38‑3.01 GST‑free beverages supplied from vending machines (Act s 38‑3)
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38‑3.01 GST‑free beverages supplied from vending machines (Act s 38‑3)
(1) For subsection 38‑3(2) of the Act, this regulation applies to a beverage that: (a) is specified in the third column of the table in clause 1 of Schedule 2 to the Act; and (b) apart from subregulation (2), would not be GST‑free; and (c) is supplied on premises from a vending machine for consumption on the premises. (2) Section 38‑3 of the Act, except subsection (3), does not apply to a supply of the beverage.