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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SCHEDULE 2

Beverages that are GST-free

Note 1:    See section 38-3.

Note 2:    The second column of the table is not operative (see section 182-15).

   

   

1   Beverages that are GST-free

* Beverages specified in the third column of the table are GST-free.

 

Beverages that are GST-free

Item

Category

Beverages

1

Milk products

any of the following products:

(a) milk, skim milk or buttermilk (whether liquid, powdered, concentrated or condensed);

(b) casein;

(c) whey, whey powder or whey paste

2

 

* beverages consisting of products referred to in item 1 (or a combination of those products), to the extent of at least 95%, but not including flavoured beverages

3

 

lactose

4

Soy milk and rice milk

* beverages consisting principally of soy milk or rice milk, but not including flavoured beverages

5

Tea, coffee etc.

tea (including herbal tea, fruit tea, ginseng tea and other similar * beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt

6

 

malt extract, if it is marketed principally for drinking purposes

7

 

preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, or preparations for malted * beverages

8

 

preparations marketed principally as substitutes for preparations covered by item 6 or 7

9

 

dry preparations marketed for the purpose of flavouring milk

10

Fruit and vegetable juices

concentrates for making non-alcoholic * beverages, if the concentrates consist of at least 90% by volume of juices of fruits

11

 

non-alcoholic carbonated * beverages, if they consist wholly of juices of fruits or vegetables

12

 

non-alcoholic non-carbonated * beverages, if they consist of at least 90% by volume of juices of fruits or vegetables

13

Beverages for infants or invalids

* beverages, and ingredients for beverages, of a kind marketed principally as * food for infants or invalids

14

Water

natural water, non-carbonated and without any other additives

2   Tea, coffee etc.

                   None of the items in the table relating to the category of tea, coffee etc. include any * beverage that is marketed in a ready-to-drink form.

3   Fruit and vegetable juices

                   For the purposes of items 11 and 12 in the table, herbage is treated as vegetables.




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