Just a quote I found of interest this morning from ABC Australia:
"Other countries, including Australia, take GST off fruit and vegetables. In fact, most countries that have a form of GST have carve-outs for certain items, and if anything, New Zealand is currently an outlier."
Not what the various pundits will have you believe. I remember when the change came through in Aus. (I was there), there was a lot of bluff and bluster, but it turned out not to be nearly as difficult in the end.
The small amount of compost, 3-5 cm you cover with each year, is pretty much all gone by the following year. So if I understand your question, yes, no dig works on raised beds as well.