Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:1_1
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 4882–5551

1  Subsection 9‑30(3)
Repeal the subsection, substitute:

Supplies that would be both GST‑free and input taxed

 (3) To the extent that a supply would, apart from this subsection, be both *GST‑free and *input taxed:
 (a) the supply is GST‑free and not input taxed, unless the provision under which it is input taxed requires the supplier to have chosen for its supplies of that kind to be input taxed; or
 (b) the supply is input taxed and not GST‑free, if that provision requires the supplier to have so chosen.

Note: Subdivisions 40‑E (School tuckshops and canteens) and 40‑F (Fund‑raising events conducted by charitable institutions etc.) require such a choice.)