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Do you supply or sell food and beverage products

We’ve made it simpler for you to identify combination foods and know when you need to charge GST

Published 12 March 2024

We’ve recently published our final Goods and Services Tax determination GSTD 2024/1 Goods and services tax: supplies of combination food to help you identify when a supply of food is taxable, where it includes both GST-free and taxable components.

We have also updated the Detailed Food List (DFL) Public Ruling to align with the determination, provide more certainty, promote transparency and ensure a level playing field for all businesses.

Our recent updates include:

  • adding and updating entries that were identified as a priority through industry feedback
  • adding new entries to reflect our views in recent advice and compliance activities, such as:
    • water, where alkaline or other additives are added
    • yoghurt with breakfast cereal, where the yoghurt and dry cereal are in separate compartments of the one product
    • popping pearls that are added to beverages such as bubble tea
    • sport or energy gels
  • updating 304 food and beverage product entries to better explain why they’re GST-free.

Check if GST applies to your products

We’re currently updating the GST food and beverage search tool to reflect these updates to the DFL Public Ruling. In the meantime you can use the DFL to check whether GST applies to food or beverage products. It’s the easiest way to help you work out if GST applies on the sale price of your item, so you can get it right from the very start.
If you haven’t charged GST previously when you were supposed to, you can make a voluntary disclosure.

Remember, tax professionals and BAS agents can help you meet your employer obligations.