ato logo
Search Suggestion:

Marketing food

Last updated 31 July 2023

The way food items are marketed affects their GST status. Marketing includes:

  • 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, excluding soup
  • food marketed as confectionery
  • food marketed exclusively as ingredients for confectionery
  • flavoured ice-blocks, whether frozen or not.