Food industry partnership - rulings and determinations

GST bulletins - summaries

GSTB 2001/1

Pulses supplied as food for human consumption This Bulletin discusses how the provisions of the GST Act dealing with food for human consumption apply to pulses. The Bulletin does not apply to the fresh (not dried) produce of leguminous plants, such as garden peas or beans, even if they are subject to further processing such as freezing or canning, before sale to the public. Also, this Bulletin does not apply to pulses such as bean, pea or mung beans that have been sprouted and are sold fresh for immediate consumption. Issued: 28 March 2001.

GST determinations - summaries

GSTD 2008/2	Goods and services tax: are supplies of food known as breakfast bars GST-free? This determination explains the Tax Office view on the GST treatment of breakfast bars. The GST law specifies that 'food known as muesli bars or health food bars and similar foodstuffs' is not GST-free. The Determination explains that breakfast bars come within that expression and are subject to GST. Issued:27 August 2008
GSTD 2002/2	Goods and services tax: what supplies of fruit and vegetable juices are GST-free? The determination explains how you can work out whether the fruit or vegetable juice you are supplying is GST-free. It also explains when a supply of a concentrate for making non-alcoholic beverages is GST-free. The Determination provides examples of GST-free and taxable supplies. Issued:22 May 2002
GSTD 2000/6	Goods and services tax: when is the supply of food packaging GST-free in terms of section 38-6 of the A New Tax System (Goods and Services Tax) Act 1999? The determination discusses when a supply of packaging in which food is supplied will be GST-free. It considers what packaging is a normal and necessary part of a supply of food, and also discusses special promotional packaging. The Determination provides a de minimis rule for packaging and explains how it applies. It also provides examples to demonstrate its application. Issued: 21 June 2000
GSTD 2000/5	Goods and Services Tax: when is a supply of food, in terms of paragraph 38-3(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, 'for consumption on the premises from which it is supplied'? The Determination explains when a supply of food is 'for consumption on the premises from which it is supplied' and provides examples to demonstrate the meaning. Issued: 21 June 2000.
GSTD 2000/4	Goods and services tax: what does the word 'premises' mean in the expression, 'a supply of food for consumption on the premises from which it is supplied'? The determination details what is meant by 'premises' when used in the expression 'a supply of food for consumption on the premises from which it is supplied'. It explores the definition provided in section 38-5 of the GST Act and gives examples to demonstrate the meaning. Issued: 21 June 2000.

Legislative determinations

• RCTI 25 - Food and grocery manufacturers and retailers
   
• RCTI 40 - Vending machines operators