Terms of reference
The GST Food Classification Partnership has been established as a consultative forum to discuss the GST classification of various food products. It will provide a mechanism to allow representatives of the food and beverage industry to raise classification issues that are of concern to them.
Furthermore, it will provide the Tax Office with a means to adopt a consultative approach when considering the classification of products.
This forum will also provide an opportunity for members to explore and recommend ways in which to make the process of classifying food and beverage products easier for taxpayers and encourage voluntary compliance.
The Partnership is not positioned to address specific policy issues or raise them for active consideration by Treasury as these are a matter for the Government. However, a representative from the Treasury will be invited join the Partnership to gain a better understanding of how policy impacts on business.
History: Established in November 2007 with a view to drawing out issues relevant to the GST classification of food items.
Category: Tax interpretation and administration.
Length of term: 12 months, with reviews occurring as necessary.
Forum Approver: Jennie Granger, Second Commissioner.
Last Modified: Thursday, 25 September 2008