Search for     
ato.gov.au        Businesses section only        
Advanced search
Search tips
> Businesses > Your business situation > Your industry or business type > Industries A-K  
 
Food
  
Increase text size Decrease text size
 
Information relating to the food industry.
Basic topics
Food classification for GST
Simplified GST accounting methods
Business norms simplified accounting methods
Completing your activity statement
Record keeping
Publications
Advanced topics
Food Classification Partnership meeting minutes
Food Industry Partnership
Legislation, rulings & determinations
Business norms percentages No. 2 - convenience stores that convert food
Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that converts food. NAT 3187-10.2007
Business norms percentages No. 3 - convenience stores that do not convert food
Help you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that does not convert food. NAT 3188-07.2010
Business norms percentages No. 4 - fresh fish retailers
Helps you to work out if you are eligible to use the business norms simplified accounting method if you are a fresh fish retailer and you sell some cooked fish.
Business norms percentages No. 5 - rural convenience stores
Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a rural convenience store that may include fuel or Australia Post agency sales. NAT 3268-10.2007
Business norms percentages No. 6 - pharmacies
Helps you to work out if you are eligible to use the businessnorms simplified GST accounting method if you operate a pharmacy that makes GST-free and taxable food sales. NAT 3269-10.2007
Business norms percentages No. 7 - cake shops
Helps you to work out if you are eligible to use the business norms simplified accounting. NAT 3270-10.2007
Business norms percentages No. 8 - health food shops
Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a health food shop and you do not convert GST-free food into taxable food. NAT 3271-10.2007
Business norms percentages No. 9 - continental delicatessens
Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a continental delicatessen and you do not sell hot food or prepared meals. NAT 3272-10.2007
Detailed food list
An itemised list of major foods and beverages that you can search quickly to find out the GST status of particular food items.
Easy steps to the deferred GST scheme
Helps you to work out if you are eligible to use the deferred GST scheme when importing taxable goods into Australia.
GST and food - schedules 1 and 2
This fact sheet outlines what food for human consumption is GST-free and what is taxable.
GST food classification decision tool
This decision tool will ask you a series of questions to help you determine whether a food or beverage is GST-free or taxable. NAT 73129.
GST food guide
This guide explains the rules you use to work out the GST status of food items you sell.
GST food guide
This guide explains the rules you use to work out the GST status of food items you sell.
Detailed food list
An itemised list of major foods and beverages that you can search quickly to find out the GST status of particular food items.
GST and food - schedules 1 and 2
This fact sheet outlines what food for human consumption is GST-free and what is taxable.
Simpler GST accounting for the food and grocery industry
This fact sheet is a binding ruling explaining how you can rely on the GS1net food classification system to find out which food and groceries have GST included in the price and which products are GST-free. NAT 7162.
GST and pizza rolls
Explains the GST treatment of pizza rolls.
GST and product recalls
Explains how GST applies to recalled products that cannot be used or resold.
GST and weight loss foods
Explains the GST treatment of weight loss foods and beverages.
Easy steps to the deferred GST scheme
Helps you to work out if you are eligible to use the deferred GST scheme when importing taxable goods into Australia.
GST food classification decision tool
This decision tool will ask you a series of questions to help you determine whether a food or beverage is GST-free or taxable. NAT 73129.
Food Classification Partnership minutes - 20 May 2011
Minutes of the Food Classification Partnership meeting held on 20 May 2011.
GST food guide
This guide explains the rules you use to work out the GST status of food items you sell.
Detailed food list
An itemised list of major foods and beverages that you can search quickly to find out the GST status of particular food items.
Food Classification Partnership minutes - 15 November 2010
Minutes of the Food Classification Partnership meeting held on 15 November 2010.
GST and food - schedules 1 and 2
This fact sheet outlines what food for human consumption is GST-free and what is taxable.
Simpler GST accounting for the food and grocery industry
This fact sheet is a binding ruling explaining how you can rely on the GS1net food classification system to find out which food and groceries have GST included in the price and which products are GST-free. NAT 7162.
Food Classification Partnership minutes - 26 August 2010
Minutes of the Food Classification Partnership meeting held on 26 August 2010.
GST and pizza rolls
Explains the GST treatment of pizza rolls.
Food Classification Partnership minutes - 2 June 2010
Minutes of the Food Classification Partnership meeting held on 2 June 2010.
GST and product recalls
Explains how GST applies to recalled products that cannot be used or resold.
GST and weight loss foods
Explains the GST treatment of weight loss foods and beverages.
Food Classification Partnership minutes - 10 August 2009
Minutes of the Food Classification Partnership meeting held on 10 August 2009.
Food Classification Partnership minutes - 26 March 2009
Minutes of the Food Classification Partnership meeting held on 26 March 2009.
Food Classification Partnership minutes - 28 August 2008
The Food Classification Partnership meeting minutes for 28 August 2008.
Food Classification Partnership minutes - 27 May 2008
The Food Classification Partnership meeting minutes for 27 May 2008.
Food Classification Partnership minutes - 27 February 2008
The Food Classification Partnership meeting minutes for 27 February 2008.
Food Classification Partnership minutes - 26 November 2007
The Food Classification Partnership meeting minutes for 26 November 2007.
Business norms percentages No. 2 - convenience stores that convert food
Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that converts food. NAT 3187-10.2007
Business norms percentages No. 3 - convenience stores that do not convert food
Help you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that does not convert food. NAT 3188-07.2010
Business norms percentages No. 4 - fresh fish retailers
Helps you to work out if you are eligible to use the business norms simplified accounting method if you are a fresh fish retailer and you sell some cooked fish.
Business norms percentages No. 5 - rural convenience stores
Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a rural convenience store that may include fuel or Australia Post agency sales. NAT 3268-10.2007
Business norms percentages No. 6 - pharmacies
Helps you to work out if you are eligible to use the businessnorms simplified GST accounting method if you operate a pharmacy that makes GST-free and taxable food sales. NAT 3269-10.2007
Business norms percentages No. 7 - cake shops
Helps you to work out if you are eligible to use the business norms simplified accounting. NAT 3270-10.2007
Business norms percentages No. 8 - health food shops
Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a health food shop and you do not convert GST-free food into taxable food. NAT 3271-10.2007
Business norms percentages No. 9 - continental delicatessens
Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a continental delicatessen and you do not sell hot food or prepared meals. NAT 3272-10.2007
Easy steps to the deferred GST scheme
Helps you to work out if you are eligible to use the deferred GST scheme when importing taxable goods into Australia.
Food Classification Partnership charter
The Food Classification Partnership charter forms the governance plan for this forum. It contains the terms of reference, membership and roles and responsibilities of members.
Food Industry Partnership
General information about the Food Industry Partnership.
Food Industry Partnership - issues register
This is a register of food issues the Tax Office has determined.
Food industry partnership - legislation
Legislation related to the food industry.
Food industry partnership - rulings and determinations
Rulings and determinations related to the food industry.
GST - completing your activity statement - business norms method
Instructions for small food retailers that use the business norms simplified GST accounting method.
GST - completing your activity statement - purchases snapshot method
For small food retailers using a simplified GST accounting method NAT 15978-07-2010. Read together with Simplified GST accounting methods (NAT 3185).
GST - completing your activity statement - sales percentage method
For small food retailers using a simplified GST accounting method NAT 16016. Read together with Simplified GST accounting methods (NAT 3185).
GST - completing your activity statement - stock purchases method
Instructions for small food retailers that use the stock purchases simplified GST accounting method.
GST- completing your activity statement - snapshot method
Instructions for small food retailers that use the snapshot simplified GST accounting method.
GST food classification decision tool
This decision tool will ask you a series of questions to help you determine whether a food or beverage is GST-free or taxable. NAT 73129.
Record keeping in the restaurant and catering industry
Sets out what records you need to keep for your daily business transactions if you operate a small business in the restaurant and catering industry. NAT 12661
Simplified GST accounting methods for food retailers
Describes the simplified GST accounting methods for small food retailers and explains when they can be used.
Food Classification Partnership charter
The Food Classification Partnership charter forms the governance plan for this forum. It contains the terms of reference, membership and roles and responsibilities of members.
Food Industry Partnership
General information about the Food Industry Partnership.
Food Industry Partnership - issues register
This is a register of food issues the Tax Office has determined.
Food Classification Partnership minutes - 20 May 2011
Minutes of the Food Classification Partnership meeting held on 20 May 2011.
Food Classification Partnership minutes - 15 November 2010
Minutes of the Food Classification Partnership meeting held on 15 November 2010.
Food Classification Partnership minutes - 26 August 2010
Minutes of the Food Classification Partnership meeting held on 26 August 2010.
Food Classification Partnership minutes - 2 June 2010
Minutes of the Food Classification Partnership meeting held on 2 June 2010.
Food Classification Partnership minutes - 10 August 2009
Minutes of the Food Classification Partnership meeting held on 10 August 2009.
Food Classification Partnership minutes - 26 March 2009
Minutes of the Food Classification Partnership meeting held on 26 March 2009.
Food Classification Partnership minutes - 28 August 2008
The Food Classification Partnership meeting minutes for 28 August 2008.
Food Classification Partnership minutes - 27 May 2008
The Food Classification Partnership meeting minutes for 27 May 2008.
Food Classification Partnership minutes - 27 February 2008
The Food Classification Partnership meeting minutes for 27 February 2008.
Food Classification Partnership minutes - 26 November 2007
The Food Classification Partnership meeting minutes for 26 November 2007.
Food industry partnership - legislation
Legislation related to the food industry.
Food industry partnership - rulings and determinations
Rulings and determinations related to the food industry.
GST - completing your activity statement - business norms method
Instructions for small food retailers that use the business norms simplified GST accounting method.
GST - completing your activity statement - purchases snapshot method
For small food retailers using a simplified GST accounting method NAT 15978-07-2010. Read together with Simplified GST accounting methods (NAT 3185).
GST - completing your activity statement - sales percentage method
For small food retailers using a simplified GST accounting method NAT 16016. Read together with Simplified GST accounting methods (NAT 3185).
GST - completing your activity statement - stock purchases method
Instructions for small food retailers that use the stock purchases simplified GST accounting method.
GST- completing your activity statement - snapshot method
Instructions for small food retailers that use the snapshot simplified GST accounting method.
Record keeping in the restaurant and catering industry
Sets out what records you need to keep for your daily business transactions if you operate a small business in the restaurant and catering industry. NAT 12661
Simplified GST accounting methods for food retailers
Describes the simplified GST accounting methods for small food retailers and explains when they can be used.
  
Give us your feedback
 
© Commonwealth of Australia
Top of page
More information on page