Document ID: chunk:federal_register_of_legislation:C2025C00126:section:38:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 38 (pt 2/3)
Character Range: 186220–188836

human consumption;
 (d) ingredients for beverages for human consumption;
 (e) goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings);
 (f) fats and oils marketed for culinary purposes;
but does not include:
 (g) live animals (other than crustaceans or molluscs); or
 (ga) unprocessed cow's milk; or
 (h) any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition; or
 (i) plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption.
 (2) Beverage includes water.

38‑5  Premises used in supplying food
  Premises, in relation to a supply of *food, includes:
 (a) the place where the supply takes place; or
 (b) the grounds surrounding a cafe or public house, or other outlet for the supply; or
 (c) the whole of any enclosed space such as a football ground, garden, showground, amusement park or similar area where there is a clear boundary or limit;
but does not include any part of a public thoroughfare unless it is an area designated for use in connection with supplies of food from an outlet for the supply of food.

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.

Subdivision 38‑B—Health

38‑7  Medical services
 (1) A supply of a *medical service is GST‑free.
 (2) However, a supply of a *medical service is not GST‑free under subsection (1) if:
 (a) it is a supply of a *professional service rendered in circumstances covered by a prescribed provision of regulations made under the Health Insurance Act 1973; or
 (b) it is rendered for cosmetic reasons and is not a *professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 (or for which medicare benefit would be payable under that Part if section 19AD of that Act were disregarded).
 (3) A supply of goods is GST‑free if:
 (a) it is made to an individual in the course of supplying to him or her a *medical service the supply of which is GST‑free; and
 (b) it is made at the premises at which the medical service is supplied.

38‑10  Other health services
 (1) A supply is GST‑free if:
 (a) it is a service of a kind specified in the table