Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.6

  (1)   A supply of the packaging in which * food is supplied is GST - free if the supply of the food is GST - free.

  (2)   However, the supply of the packaging is GST - free under this section only to the extent that the packaging:

  (a)   is necessary for the supply of the food; and

  (b)   is packaging of a kind in which food of that kind is normally supplied.