Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p9
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 9/63)
Character Range: 265995–268708

supply or the recipient's *associate.
Note: This subsection does not apply to a supply if the plan was lodged for registration before 27 January 2011 (see item 13 of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012).

New residential premises include associated land
 (3) To avoid doubt, if the *residential premises are new residential premises because of paragraph (1)(b) or (c), the new residential premises include land of which the new residential premises are a part.

Subdivision 40‑D—Precious metals

40‑100  Precious metals
  A supply of *precious metal is input taxed.
Note: If the supply is the first supply of precious metal after refinement, the supply is GST‑free under section 38‑385.

Subdivision 40‑E—School tuckshops and canteens

40‑130  School tuckshops and canteens
 (1) A supply of *food is input taxed if:
 (a) the supply is made by a non‑profit body through a shop operating on the grounds of a *school that supplies *primary courses or *secondary courses; and
 (b) the non‑profit body chooses to have all its supplies of food through the shop treated as input taxed.
 (2) However, the non‑profit body:
 (b) cannot revoke the choice within 12 months after the day on which the non‑profit body made the choice; and
 (c) cannot make a further choice within 12 months after the day on which the non‑profit body revoked a previous choice.
 (3) This section does not apply to a supply of *food by a *school to boarding students of the school as part of their board.

Subdivision 40‑F—Fund‑raising events conducted by charities etc.

40‑160  Fund‑raising events conducted by charities etc.
 (1) A supply is input taxed if:
 (a) the supplier is an *endorsed charity, a *gift‑deductible entity or a *government school; and
 (b) the supply is made in connection with a *fund‑raising event; and
 (c) the supplier chooses to have all supplies that it makes in connection with the event treated as input taxed; and
 (d) the event is referred to in the supplier's records as an event that is treated as input taxed.
 (3) Subsection (1) does not apply to a supply by a *gift‑deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997, unless:
 (a) the supplier is:
 (i) an *endorsed charity; or
 (ii) a *government school; or
 (iii) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997; or
 (b) each purpose to which the supply relates is a *gift‑deductible purpose of the supplier.
Note: This subsection denies input taxed status under this section to supplies by certain (but not all) gift‑deductible entities that are only endorsed for the operation of a fund,