Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:3:p4
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 3 (pt 4/4)
Character Range: 18148–20106

entity to provide a bank guarantee under section 33‑15.04; or
 (c) revoke an approval of the entity under section 33‑15.08;
may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

Chapter 3—The exemptions

Part 3‑1—Supplies that are not taxable supplies

Division 38—GST‑free supplies

Subdivision 38‑A—Food

38‑3.01  Food additives
 (1) For the purposes of paragraph 38‑3(1)(e) of the Act, food additives other than exempt food additives are specified.
 (2) Each of the following is an exempt food additive:
 (a) a food additive which, at the time of supply is packaged and marketed for retail sale;
 (b) a food additive which, at the time of supply:
 (i) has a measurable nutritional value; and
 (ii) is supplied for use solely or predominantly in the composition of food; and
 (iii) is essential to the composition of that food.

38‑3.02  GST‑free beverages supplied from vending machines
  For the purposes of subsection 38‑3(2) of the Act, section 38‑3 of the Act does not apply to a supply of a beverage that:
 (a) is specified in the third column (which is headed "Beverages") of the table in clause 1 of Schedule 2 to the Act; and
 (b) apart from this section, would not be GST‑free; and
 (c) is supplied on premises from a vending machine for consumption on the premises.

Subdivision 38‑B—Health

38‑7.01  Medical services
  For the purposes of paragraph 38‑7(2)(a) of the Act, clause 1.2.9 (except paragraphs (e), (f) and (g) of that clause) of Schedule 1 to the Health Insurance (General Medical Services Table) Regulations (No. 2) 2020 is prescribed.

38‑45.01  Medical aids and appliances
 (1) For the purposes of paragraph 38‑45(1)(a) of the Act, supplies of the medical aids and appliances mentioned in the following table are specified.

Medical aids and appliances
Item                         Category                                                              Medical aid or appliance