Goods and Services Tax (Removing GST from Food) Amendment Bill

This Act is the Goods and Services Tax (Removing GST from 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 ). After section 11(1)(oa), insert: the goods are food or food-related packaging that are supplied to a consumer; or After section 11(8D), insert: For the purposes of the zero-rating of food and food-related packaging, to the extent that a mixed supply consists of food or food-related packaging, that part of the mixed supply is zero-rated under . In section 11(9), insert in their appropriate alphabetical order: has the same meaning as in section 2 of the Consumer Guarantees Act 1993 has the same meaning as in section 9 of the Food Act 2004 means any packaging that