• Marketing of food

    The way food items are marketed affects their GST status. When thinking about marketing, consider:

    • how goods are promoted or advertised
    • the name, price, labelling, instructions, packaging and placement of the goods in the store.

    The following products are GST-free:

    • fats and oils marketed for culinary purposes
    • malt extract marketed mainly for drinking
    • preparations that are marketed mainly as tea, coffee, or malted beverages
    • preparations marketed mainly as substitutes for tea, coffee or malted beverages
    • dry preparations marketed to flavour milk
    • beverages and ingredients for beverages marketed mainly as food for infants or invalids.

    The following products are taxable:

    • food marketed as a prepared meal, but not soup
    • food marketed as confectionery
    • food marketed exclusively as ingredients for confectionery
    • flavoured iceblocks, whether frozen or not.
      Last modified: 05 Aug 2016QC 16413