ATO logo
Search Suggestion:

Do you supply or sell prepared meals?

Our new GST determination helps you assess if you import or supply goods that are prepared meals – and attract GST.

Published 24 July 2025

We all have our own ideas of what a prepared meal looks like, but how do you know if a product is food of a kind marketed as a prepared meal, and therefore subject to GST?

Our determination, GSTD 2025/1: Supplies of food of a kind marketed as a prepared meal, makes it easier for businesses to determine if products they import or supply are subject to GST. It provides practical guidance and a compliance approach for certain salad products to assist suppliers in classifying the broad range of modern salad products. Like all our determinations, this guidance is not a law change - it clarifies our view of how the existing GST law applies to these products, and how we’ll approach the way tax applies to them.

We’re applying a transitional compliance approach to certain categories of prepared meal products for tax periods ending on or before 31 December 2025. The products are:

  • salad products, but not those sold in a dine-in or takeaway environment such as a food court or café
  • products that require assembly
  • uncooked chicken wraps.

This transitional approach will give you time to adjust your systems and contracts. The approach is set out in Appendix 2 of the determination, including its limitations.

For more information, see GST food classification guidance.

Keep up to date

We’ve set up tailored communication channels for small businesses. They will keep you updated on important information and changes.

Read more articles in our Small business newsroom.

Subscribe to our free monthly Small business newsletterExternal Link.

Get email notifications about new and updated information on our website. You can choose to receive updates that matter to you. Select the 'Business and organisations' category. This way, your subscription will get notifications for more Small business newsroom articles like this one.

QC105253