Goods and Services Tax (Exemption of Healthy Food) Amendment Bill

This Act is the Goods and Services (Exemption of Healthy Food) Amendment Act . This Act comes into force on the day after the date on which it receives the Royal assent. This Act amends the Goods and Services Tax Act 1985. The purposes of this Act are to— exempt healthy food from goods and services tax: encourage the purchase of healthy food. Section 2(1) is amended by inserting the following definition in its appropriate alphabetical order: means— fruit and vegetables (including fresh, frozen, canned, and dried): breads and cereals (including all bread, grains, rice, and pasta): milk and milk products (including cheese, yoghurt, and plain milk, but excluding ice cream, cream products, condensed, and flavoured milk): lean meat, poultry, seafood, eggs, nuts, seeds, and legumes Section 14(1)