Joint Submission by the Taxation Institute of Australia, the Institute of Chartered Accountants in Australia, the Australian Society of CPAs, and the Australian Taxpayers'Association Goods & Services Tax Determination GSTD 2000/D1Goods & Services Tax: what does the word premises mean in the expression, a supply of food for consumption on the premises from which it is supplied? 1. OVERVIEW Paragraph 5 The last bullet point in paragraph 5 should include an example of foodsold at a shop located within a train station. By way of example, the shops located at Wynyard Station in Sydney would clearly be the'premises' for the purposes of section 38-5 of the GST Act. If the'premises' in this context included the whole of the train station, then a shop vendor who sells an item of GST-free food to a member of thepublic who consumes it while waiting for a train will be required to remit GST
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