Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 38.3.02

                   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.