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  • Food and GST

    1 December 2017

    Did you know that some fresh foods - such as salads, sushi and cooked pasta with sauce - may be subject to GST?

    If you operate a GST-registered food business, you’ll need to include GST where your food is:

    • for consumption on the premises where it is sold (for example, sold at a restaurant or cafe)
    • hot food for consumption away from the premises where it is sold (for example, a takeaway meal with a hot component)
    • ‘food marketed as a prepared meal’ (which can include some salads).

    You need to weigh up a number of factors to work out if your food is ‘food marketed as a prepared meal’, including the following:

    • Does the packaging and labelling indicate it is a prepared meal (for example, referred to as lunch)?
    • Does the menu or signage at the point of sale indicate the food is marketed as a prepared meal (for example, 'lunch to go')?
    • Does it include all of the necessary ingredients for a complete meal?
    • Is it packaged for immediate consumption and cannot be resealed?
    • Is it supplied with cutlery and a napkin?
    • Is it priced similar to other comparable prepared meals?
    • Is it competing with other takeaway meals?

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