4a317c29_lian_Broadcasting_Corporation___Definition
[Term] Consumption subject to GST [Definition] 
GST accounts for around 14 per cent of the Federal Government's revenue, although it is ultimately distributed to the States in grants. Not all goods are subject to GST, and the growth in consumption of exempt goods (such as fresh food, education and healthcare) has recently been much faster than the increase in purchases of goods subject to GST. Obviously, faster growth in the consumption of GST-levied goods means a greater increase in GST revenue for the government.
Budget 2014: Deficit tax may raise a lot less than Treasury forecasts says analyst - ABC News (Australian Broadcasting Corporation)
Definition