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Note: If the supply is the first supply of precious metal after refinement, the supply is GST-free under section 38-385.
Subdivision 40-E — School tuckshops and canteens
40-130 School tuckshops and canteens
(1) A supply of *food is input taxed if:
(a) the supply is made by a non-profit bodythrough a shop operating on the grounds of a *school that supplies *primary courses or *secondary courses; and
(b) the non-profit body chooses to have all its supplies of food through the shop treated as input taxed.
(2) However, the non-profit body:
(b) cannot revoke the choice within 12 months after the day on which the non-profit body made the choice; and
(c) cannot make a further choice within 12 months after the day on which the non-profit body revoked a previous choice.
(3) This section does not apply to a supply of *food by a *school to boarding students of the school as part of their board.
Subdivision 40-F — Fund-raising events conducted by charitable institutions etc.
40-160 Fund-raising events conducted by charitable institutions etc.
(1) A supply is input taxed if:
(a) the supplier is a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and
(b) the supply is made in connection with a *fund-raising event; and
(c) the supplier chooses to have all supplies that it makes in connection with the event treated as input taxed; and
(d) the event is referred to in the supplier’s records as an event that is treated as input taxed.
(2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.
Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.
(3) Subsection (1) does not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless:
(a) the supplier is:
(i) a charitable institution or a trustee of a charitable fund; or
(ii) a *government school; or
(iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or
(b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier.
Note: This subsection denies input taxed status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be input taxed under this section if they relate to the principal purpose of the fund, authority or institution.
40-165 Meaning of fund-raising event
(1) Any of these is a fund-raising event if it is conducted for the purpose of fund-raising and it does not form any part of a series or regular run of like or similar events:
(a) a fete, ball, gala show, dinner, performance or similar event;
(b) an event comprising sales of goods if:
(i) each sale is for a *consideration that does not exceed $20 or such other amount as the regulations specify; and
(ii) selling such goods is not a normal part of the supplier’s *business;
(c) an event that the Commissioner decides, on an application by the supplier in writing, to be a fund-raising event.
Note: Refusing an application for a decision under this paragraph is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).
(2) Paragraph (1)(b) does not apply to an event that involves the sale of alcoholic beverages or tobacco products.
(3) The Commissioner must not make a decision under paragraph (1)(c) unless satisfied that:
(a) the supplier is not in the *business of conducting such events; and
(b) the proceeds from conducting the event are for the direct benefit of the supplier’s charitable or non-profit purposes.
(4) The Commissioner may determine, in writing, the frequency with which events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection (1).
Part 3–2—Non-taxable importations
Division 42—Non-taxable importations
42-1 What this Division is about
This Division sets out the importations that are non-taxable. No GST is payable on an importation that is non-taxable (see sections 7–1 and 13-5).
For the basic rules about non-taxable importations, see sections 13–10 and 13–25.
42-5 Non-taxable importations — Schedule 4 to the Customs Tariff Act 1995
(1) An importation of goods is a non-taxable importation if the goods are covered by item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 23A, 23B, 24, 25A, 25B, 25C, 32A, 32B, 33A, 33B or 64 in Schedule 4 to the Customs Tariff Act 1995.
(1A) An importation of a container is a non-taxable importation if:
(a) goods covered by item 34 in Schedule 4 to the Customs Tariff Act 1995are imported in or on the container; and
(b) the container will be exported from Australia without being put to any other use.
(1C) An importation of goods is a non-taxable importation if the goods are covered by:
(a) item 1A, 1B, 1C, 1D, 1E, 5, 6, 9 or 16 in Schedule 4 to the Customs Tariff Act 1995; and
(b) regulations made for the purposes of this subsection.
(2) To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act.
42–10 Goods returned to Australia in an unaltered condition
(1) An importation of goods is a non-taxable importation if:
(a) the goods were exported from Australia and are returned to Australia, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and
(b) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and
(c) the importer:
(i) is the manufacturer of the goods; or
(ii) has previously acquired the goods, and the supply by means of which the importer acquired the goods was a *taxable supply (or would have been a taxable supply but for section 66–45); or
(iii) has previously imported the goods, and the previous importation was a *taxable importation in respect of which the GST was paid.
(2) An importation of goods is a non-taxable importation if:
(a) the importer