CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 69: [Tea, coffee, cocoa etc.]Item 69: [Tea, coffee, cocoa etc.]
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#### Item 69: \[Tea, coffee, cocoa etc.\]
(1) Tea, coffee and coffee essence, chicory and chicory essence, cocoa and cocoa essence, and malt.
(2) Malt extract or chocolate, if it is marketed principally for drinking purposes.
(3) Preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, cocoa or chocolate preparations or preparations for malted beverages.
(4) Preparations marketed principally as substitutes for preparations covered by subitem (2) or (3).
(5) This Item does not cover any beverage that is marketed in a ready‑to‑drink form.
(6) In this Item, tea includes herbal tea, fruit tea, ginseng tea and other similar beverage preparations.