>For Australia, the 'one rate' was used as a selling point,
>to replace the various sales taxes & tariffs.  It eventually
>ended up being 2 rates, 0% for food, and 10% for everything else.
>
>Arguments raged over what exactly food was (!), eg a cooked
>chicken is a raw chicken that has been, well, serviced,
>(cooked in this case), so the 10% should apply.

This is where the UK and I believe the rest of Europe has it wrong as well,
by trying to make this sort of distinction, resulting in massive court cases
between retailers and the revenue department. I think NZ has it correct in
that there is practically nothing 0 rated, and everything taxed at the
single rate of 12.5%.

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