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Do you supply or sell prepared meals?

We want your feedback on our draft determination. Let us know by 26 April.

Published 2 April 2024

We've recently published our draft GST determination, GSTD 2024/D1 Supplies of food of a kind marketed as a prepared meal.

The draft gives our view on the meaning of 'food of a kind marketed as a prepared meal.’ It follows from a recent Federal Court decision on this topic (see Decision Impact Statement), and explains the key principles from that decision. It also provides practical examples on how these principles apply to the broad range of products where this issue arises.

Tell us what you think

Send us your feedback by Friday 26 April 2024 – you can find more detail in the draft determination.

Other information if you supply or sell food products

  • Check the updated Detailed Food List Public Ruling to find out if you need to charge GST on food and beverage products.
  • Find out more about GST and food, including the definition of ‘food’ under GST law, and GST in the food supply chain.

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