Published on 01 May 00
by THE TAX INSTITUTE
Joint comments provided by the Australian Society of CPAs, the Institute of Chartered Accountants in Australia, the Australian Taxpayers Association and the Taxation Institute of Australia GSTD 2000/D2Goods and Services Tax: when is a supply of food, in terms of paragraph 38-31(1)(a) of the ANew Tax System (Goods and Services Tax) Act 1999, for consumption on the premises fromwhich it is supplied'?The approach adopted by the ATO in this Determination is very practical. TheDetermination provides clear, concise guidelines for vendors of GST-free food as to how they determine whether food is being consumed on the premises or not. The examples given in this Determination are, in the TIA's view, consistent with the policy intent of the legislation.
TAXATION INSTITUTE OF AUSTRALIA
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