Document ID: chunk:federal_register_of_legislation:C2025C00126:section:38:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 38 (pt 1/3)
Character Range: 183692–186497

38                          Vouchers                                                                                     Division 100

Chapter 3—The exemptions

Part 3‑1—Supplies that are not taxable supplies

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

38‑1  What this Division is about

      This Division sets out the supplies that are GST‑free. If a supply is GST‑free, then:
         • no GST is payable on the supply;
         • an entitlement to an input tax credit for anything acquired or imported to make the supply is not affected.
      For the basic rules about supplies that are GST‑free, see sections 9‑30 and 9‑80.

Subdivision 38‑A—Food

38‑2  Food
  A supply of *food is GST‑free.

38‑3  Food that is not GST‑free
 (1) A supply is not GST‑free under section 38‑2 if it is a supply of:
 (a) *food for consumption on the *premises from which it is supplied; or
 (b) hot food for consumption away from those premises; or
 (c) food of a kind specified in the third column of the table in clause 1 of Schedule 1, or food that is a combination of one or more foods at least one of which is food of such a kind; or
 (d) a *beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2; or
 (e) food of a kind specified in regulations made for the purposes of this subsection.
 (2) However, this section does not apply to a supply of *food of a kind specified in regulations made for the purposes of this subsection.
 (3) The items in the table in clause 1 of Schedule 1 or 2 are to be interpreted subject to the other clauses of Schedule 1 or 2, as the case requires.

38‑4  Meaning of food
 (1) Food means any of these, or any combination of any of these:
 (a) food for human consumption (whether or not requiring processing or treatment);
 (b) ingredients for food for human consumption;
 (c) *beverages for 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