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  • GST and food

    21 September 2018

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

    • for consumption where it is sold (for example, sold at a restaurant or cafe)
    • hot food for consumption away from where it is sold (for example, a takeaway meal with a hot component, such as fish and chips)
    • 'food marketed as a prepared meal' (which can include salads).

    To work out if your food is 'food marketed as a prepared meal', consider the following:

    • Does the packaging and labelling indicate it is a prepared meal (for example, referred to as lunch)?
    • Does the menu or signage 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?
    • Is it supplied with cutlery and a napkin?
    • Is it priced similar to other comparable prepared meals?
    • Is it competing with other takeaway meals?

    Remember, registered tax agents and BAS agents can help you with your tax.

    Next step:

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