Food Industry Partnership - issues register


Where appropriate, individual issues in this issues register include a reference to a public ruling which is related to the relevant issue. In some cases, the issue is itself labelled as a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953. Where an issue in this issue register simply sets out the way the law applies, rather than dealing substantially with a question of legal interpretation, we have added to the item the description ‘non-interpretative’.

From 1 July 2010, issues labelled as a public ruling in this register will continue to be a public ruling even though section 105-60 of Schedule 1 of the Taxation Administration Act 1953 has been repealed.

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on issues in this register that are a ruling, we must apply the law to you in the way set out in the ruling. However, if we are satisfied that the ruling is incorrect and disadvantages you, we may apply the law in a way that is more favourable for you - provided we are not prevented from doing so by a time limit imposed by the law. You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Issues in this register that have not been labelled as public rulings, constitute written guidance. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.

For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act.

This is a register of food issues the ATO has determined. Click on the link to view the issue of interest to you.

(a) added, (u) updated, (w) withdrawn



18/01/01 (u)

Issue 1 - What is food?

27/07/00 (u)

Issue 2 - Farm to 'food' product transformation

30/03/01 (u)

Issue 3 - Grain

14/03/00 (a)

Issue 4 - Premises
This issue is addressed in two ATO determinations (GSTD 2000/4 and ).

16/05/01 (u)

Issue 5 - Prepared food

14/03/00 (a)

Issue 6 - Packaging
This issue is the subject of a determination (GSTD 2000/6). It considers when a supply of food packaging is GST-free.

15/03/02 (w)

Issue 7 - The previous information has been withdrawn pending the placement of up to date information

12/12/00 (u)

Issue 8 - Hampers

28/05/01 (u)

Issue 9 - Fats and oils

18/05/00 (a)

Issue 10 - Ingredients for beverages

12/07/02 (u)

Issue 11 - Are food additives GST-free under section 38-2 of the GST Act?

26/05/00 (a)

Issue 12 - Food marketed as confectionery or ingredients for confectionery

16/02/01 (u)

Issue 13 - What is a pudding?

03/10/01 (u)

Issue 14 - Beverages for infants

02/06/00 (a)

Issue 15 - Ice

21/09/00 (u)

Issue 16 - Are coffee beans subject to GST?

27/07/00 (a)

Issue 17 - Are seed potatoes "food" for GST purposes?

30/05/01 (u)

Issue 18 - Is psyllium considered to be food for the purposes of the GST Act?

04/09/00 (a)

Issue 19 - Concentrated fruit juice and concentrated fruit drinks

04/02/02 (w)

Issue 20 - The previous information has been withdrawn pending the placement of up to date information

08/10/02 (u)

Issue 21 - Vitamins and minerals

19/09/00 (u)

Issue 22 - Are supplies of oyster spat and adult oysters GST-free?

15/09/00 (a)

Issue 23 - Is the supply of distilled water subject to GST?

18/10/02 (u)

Issue 24 - Ingredients used for home brewing or wine making

20/08/01 (u)

Issue 25 - Tea

04/12/00 (a)

Issue 26 - Are crispbreads and ricecakes subject to GST?

11/12/00 (a)

Issue 27 - Is a decoction made from herbs prescribed in a Chinese herbal medicine formula considered to be a tea, tea preparation or preparation marketed principally as a substitute for a tea preparation?

22/12/00 (a)

Issue 28 - How are hot and cold chickens treated for the purposes of the GST Act?

29/02/01 (a)

Issue 29 - The GST treatment of different types of chocolate

29/02/01 (a)

Issue 30 - Pastry products

07/05/01 (a)

Issue 31 - Aloe vera juice and aloe vera concentrate

03/03/02 (a)

Issue 32 - Are raw/unprocessed olives GST-free as food for human consumption?

23/04/02 (a)

Issue 33 - What is the GST treatment of whey protein products (formulated supplementary sports food or dietary supplement)

21/05/02 (a)

Issue 34 - Are green runners and natural sausage casings GST-free as ingredients for food for human consumption?

25/10/08 (u)

Issue 35 - Are powdered chocolate and cocoa based drinking preparations that are added to water GST-free?

    Last modified: 05 Aug 2016QC 16451