I do not have detailed references that would be very beneficial. To get some idea of the complexity of the issues go to http://ato.gov.au/corporate/content.asp?doc=/content/mr200062.htm and also http://cpaaustralia.com.au/Archive/mr1998/pg_mr980819.html Doing a google search for GST and food and limiting to Australia will brings up many references. Regards Alan Sutherland Policy Officer, Strategic Development Department of Health and Human Services 2/10 Murray St, Hobart 7000 Tel: 6233 3147 To unsubscribe send one line: unsubscribe click4hp to: [log in to unmask] . To view archives or modify subscription see: http://listserv.yorku.ca/archives/click4hp.html