Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.4

             (1)   Food means any of these, or any combination of any of these:

                     (a)  food for human consumption (whether or not requiring processing or treatment);

                     (b)  ingredients for food for human consumption;

                     (c)  * beverages for human consumption;

                     (d)  ingredients for beverages for human consumption;

                     (e)  goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings);

                      (f)  fats and oils marketed for culinary purposes;

but does not include:

                     (g)  live animals (other than crustaceans or molluscs); or

                    (ga)  unprocessed cow's milk; or

                     (h)  any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition; or

                      (i)  plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption.

             (2)  Beverage includes water.