Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 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.



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