Published on 01 May 00
by THE TAX INSTITUTE
Joint Submission by the Taxation Institute of Australia, the Institute of Chartered Accountants in Australia, the Australian Society of CPAs, and the Australian Taxpayers'Association Goods & Services Tax Determination GSTD 2000/D1Goods & Services Tax: what does the word premises mean in the expression, a supply of food for consumption on the premises from which it is supplied? 1. OVERVIEW Paragraph 5 The last bullet point in paragraph 5 should include an example of foodsold at a shop located within a train station. By way of example, the shops located at Wynyard Station in Sydney would clearly be the'premises' for the purposes of section 38-5 of the GST Act. If the'premises' in this context included the whole of the train station, then a shop vendor who sells an item of GST-free food to a member of thepublic who consumes it while waiting for a train will be required to remit GST
TAX POLICY & RESEARCH DIVISION
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