Goods and Services Tax Industry Issues
Detailed Food List

Details of the GST status of major food and beverage product lines

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

Exclamation This publication provides you with the following level of protection:

This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.

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 this ruling, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you, in which case the law may be applied to you in a way that is more favourable for you - provided the Commissioner is 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.

 

[Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://www.ato.gov.au/law) to check its currency and to view the details of all changes.]

Context

1. Except where the item in the detailed food list indicates to the contrary, the goods and services (GST) status of an item has been set out on the basis that the food is not supplied as a dine-in or hot takeaway food or beverage item. The GST status is also provided on the basis that the requirements for the supply to be a taxable supply under paragraphs 9-5(a) to (d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) have been satisfied.

2. The supply of food that is for consumption on the premises from which it is supplied, or the supply of hot food for consumption away from those premises is a taxable supply where the requirements for a supply to be a taxable supply under paragraphs 9-5(a) to (d) of the GST Act are satisfied.

About the Detailed food list

3. The Detailed food list provides details of the GST status of major food and beverage product lines.

4. Section 38-2 of the GST Act states that a supply of food as defined is GST-free.

5. Food is defined in subsection 38-4(1) of the GST Act to mean:

·
food for human consumption (whether or not requiring processing or treatment)
·
ingredients for food for human consumption
·
beverages for human consumption
·
ingredients for beverages for human consumption
·
goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings)
·
fats and oils marketed for culinary purposes
·
any combination of the above.

6. Food does not include:

·
live animals (other than crustaceans or molluscs)
·
unprocessed cow's milk
·
any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition, or
·
plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption.

7. Beverage includes water (subsection 38-4(2) of the GST Act).

8. However, not all food is GST-free. Subsection 38-3(1) of the GST Act states that a supply is not GST-free under section 38-2 of the GST Act if it is a supply of:

·
food for consumption on the premises from which it is supplied
·
hot food for consumption away from those premises
·
food of a kind specified in the third column of the table in clause 1 of Schedule 1, or food that is a combination of one or more foods at least one of which is food of such a kind
·
a beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2, or
·
food of a kind specified in regulations made for the purposes of this subsection.

9. Accordingly, if the food products are listed in Schedule 1 of the GST Act, the food products will not be GST-free. Conversely, beverages not listed in clause 1 of Schedule 2 of the GST Act will not be GST- free.

10. The items contained in the list are for human consumption unless indicated differently.

History of changes

Date Change
17 January 2018 Items added

The following item was added:

·
smoothie packs containing ingredients such as fruit, vegetables, seeds etc to be used to make smoothie beverages (fresh, frozen, tinned, packaged) are taxable

27 August 2014 Items deleted

The following entry was deleted:

·
tiramisu (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption)

31 August 2011 Items amended

The following amendments were made:

·
hampers. Reference to GSTR 2001/8 added to Notes
·
entries for vitamin and mineral amended to vitamins and minerals to address a search problem identified by industry
·
entries for Italian rolls and pizza roll amended to ensure consistency with ATO ID 2008/132)
·
entries for baby or infant beverage and formula and specialised baby/infant juice clarified
·
correction made to error in entry for invalid beverage
·
snack pack. Information added to Item and Notes to provide greater clarity on what the ATO considers a snack pack to be
·
correction made to error in item number of Schedule 1 for pastry triangles/parcels
·
description of various food items relating to the category of prepared food, bakery products or biscuit goods amended to reflect the content from clause 2 of Schedule 1 of the GST Act. Reference to clause 2 was added to Notes section of the relevant items
·
mineral, nutritional supplements and vitamin. Reference to 'Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product' deleted from Notes.

31 August 2011 Items added

The following additions were made:

·
baked pudding, to confirm that baked puddings are taxable
·
pizza roll, to ensure consistency with ATO ID 2008/132
·
curry (without rice or other accompaniment, not marketed as a prepared meal), to provide greater clarity on when the ATO does not consider a prepared product to be a prepared meal
·
rice syrup
·
zabaglione (Italian cream mousse)
·
herbs for preparing tonic soups
·
essence of chicken - tonic/energy drink
·
nutritional supplements:

-
red date with rock sugar
-
bird's nest with and without rock sugar

·
dukkah (dry dip or marinade)
·
combat rations
·
Indian foods:

-
kumbilappam
-
elayappam
-
laddu
-
uzhunnu vada
-
banana roast
-
vegetable cutlet
-
sukhiyan

31 August 2011 Items deleted

The following entries were deleted:

·
flatbread (pita, mountain, naan etc) - with pizza topping or filling more than 30%of the product's depth
·
pita bread topped with pizza toppings

These entries were not consistent with ATO ID 2008/132.

·
fruit snack (processed fruit strip/bar with a sugar content less than 40%)
·
fruit snack (processed fruit strip/bar with a sugar content equal to or greater than 40%)

These entries are currently under review as the ATO view needs to be clarified.

18/06/2010 Items amended

The following amendments were made:

·
removal of duplicated items for example, garlic bread, bread and rolls - garlic
·
alphabetical listing of items rather than categories for example, focaccias rather than bread and rolls - focaccias
·
food items listed to align with products on GS1net database.

18/06/2010 Items added

The detailed food list was expanded to include new items and notes specific to each food item to provide a synopsis of our view.

18/06/2010 Items amended

The GST status has been changed from taxable to GST-free for entries for oat milk, rice milk powder and soy milk powder following a review of this product by us.

14/04/2009 Items amended

The GST status has been changed from taxable to GST-free for entries for Bread (and rolls) - Challah (chollah) and Chollah (challah) following a review of this product by us.

18/02/2009 Items amended

The word 'refrigerated' has been substituted for 'fresh' in entries for cannelloni, carbonara, lasagne, meals (complete), noodles in sauce and pasta meals in the alphabetical listing on 18 February 2009.

These items were updated because these items are only taxable as prepared meals where refrigeration or freezing is required for their storage. While the description 'fresh' may imply that refrigeration is required to store the product it was decided to use the word 'refrigeration' to more closely reflect the legislation.

03/10/2008 Pizza rolls

For more information about the GST treatment of pizza rolls, refer to GST and pizza rolls fact sheet.

30/09/2008 Item removed

'Wine - non-alcoholic, non-carbonated containing 90% by volume of fruit or vegetable juice' was removed from 'W' in the alphabetical listing on 30 September 2008.

The item was removed because it was included in this location in the GST Detailed food list in error. The item, which follows item 12 in Schedule 2 to the GST Act is still listed under 'N' in the alphabetical listing.

27/08/2008 Breakfast bars

Consist predominantly of cereals and sugars, may contain other ingredients such as fruits and/or nuts and are of a similar size and shape to muesli bars.

GST status: taxable

For more information about breakfast bars, refer to goods and services tax determination GSTD 2008/2 - Goods and services tax: are supplies of food known as breakfast bars GST-free?

 
A
 
Item GST Status Notes
abalone, of a size and quality to be sold as food for human consumption (live, fresh, frozen, tinned, dried, but not hot) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
acidity regulator - food additive which, at time of importation would, if it had been a supply: have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations. Examples include dietary mineral compounds such as: calcium acetate (E263), phosphoric acid (E338) and sodium sulphate (E514).
acidity regulator - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium acetate (E263), phosphoric acid (E338) and sodium sulphate (E514).
acidity regulator marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
acidity regulator not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: acidity regulators intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
acidity regulator not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: acidity regulators intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
acidity regulator with no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
alcohol making supplies taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act
alcoholic beverages taxable Not a beverage of a kind specified in Schedule 2 of the GST Act
alcoholic pre-mixed drink (e.g. rum & cola, brandy & dry) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act
alcoholic spirits taxable Not a beverage of a kind specified in Schedule 2 of the GST Act
alfalfa sprouts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
almond essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
aloe vera juice (supplied for medicinal or therapeutic purposes) taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
amaretti (Italian almond cookie) taxable Schedule 1, item 32 of the GST Act applies.
anchovies GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
animal food taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
aniseed essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
anti-caking agent - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium silicate (E552), ferric ammonium citrate (E381) and magnesium carbonate (E504).
anti-caking agent - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium silicate (E552), ferric ammonium citrate (E381) and magnesium carbonate (E504).
anti-caking agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
anti-caking agent not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: anti-caking agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
anti-caking agent not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: anti-caking agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
anti-caking agent with no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
anti-foaming agent not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: anti-foaming agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
anti-foaming agents polyethylene glycol 8000 (E1521) and triethyl citrate (E1505) taxable Paragraph 38-3.02 of the GST Regulations does not apply. Polyethylene glycol 8000 (E1521) and triethyl citrate (E1505) have no measurable nutritional value.
antioxidant - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: Lecithin (fat, E322), glucose oxidase enzyme (protein, E1102), ascorbic acid (Vitamin C, E300) and dietary mineral ascorbates (dietary mineral salts of ascorbic acid, such as E301, E302 and E303).
antioxidant - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: Lecithin (fat, E322), glucose oxidase enzyme (protein, E1102), ascorbic acid (Vitamin C, E300) and dietary mineral ascorbates (dietary mineral salts of ascorbic acid, such as E301, E302 and E303).
antioxidant marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
antioxidant which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: Butylated hydroxyanisole (E320) and 4-Hexylresorcinol (E586) have no measurable nutritional value.
antioxidant which, at time of supply or importation is not a food additive considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: antioxidants intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
antioxidant which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: antioxidants intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
antipasto (individual items or bottled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
antipasto platter taxable Schedule 1, item 5 of the GST Act applies
apple cider (alcoholic) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, items 10, 11 & 12 do not apply to alcoholic beverages (refer ATO ID 2001/780).
apple cider (non-alcoholic) containing food additives taxable Not a beverage of a kind specified in Schedule 2 of the GST Act
apple cider (non-alcoholic) that consists wholly of apple juice with no food additives GST-free Schedule 2, item 11 of the GST Act applies.
apple sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
aromatic bitters taxable Not a beverage of a kind specified in Schedule 2 of the GST Act
arrangements of food (platters) taxable Schedule 1, item 5 of the GST Act applies
arrowroot powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
artichokes (fresh, frozen, marinated) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
artificial sweetener GST-free Sweetening agent. Paragraph 38-4(1)(e) of the GST Act applies.
 
B
 
Item GST Status Notes
baby beverage (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies
baby food (tins or jars) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
baby formula (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies.
bacon (raw, rashers, diced, chopped) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bacon and egg pie (quiche) taxable Schedule 1, item 1 of the GST Act applies (Similar to quiche).
bacon chips (food garnish) GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies.
bacon crackling (savoury snack) taxable Schedule 1, item 15 of the GST Act applies.
bacon crisps (savoury snack) taxable Schedule 1, item 15 of the GST Act applies.
bacon flavoured chips (savoury snack) taxable Schedule 1, item 15 of the GST Act applies.
bagel (filled) taxable Schedule 1, item 2 of the GST Act applies (Similar to a sandwich).
bagel (plain or fruit, unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bagel chips/crisps (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
bagel chips/crisps (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
baguettes (filled) taxable Schedule 1, item 2 of the GST Act applies (Similar to a sandwich).
baguettes (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bait (e.g. fishing) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
bake-at-home bread and rolls GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
baked beans GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
baked pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply. Added with effect from 31 August 2011.
baking powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
baking soda (sodium bicarbonate) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
baklava (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply..
bamboo leaves (dried, used to wrap and flavour food) GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies (refer ATO ID 2004/372).
bamboo shoots GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
banana chips taxable Schedule 1, item 18 of the GST Act applies (refer ATO ID 2003/1142).
banana roast (Indian deep fried banana filled with unrefined sugar and rice) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.
barbeque sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
barley water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
batter mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
bay leaves GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
bean curd GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bean sprouts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bee pollen taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. It is considered that the essential character of bee pollen is not that of food, but that of a nutritional supplement.
beef - joints, steaks, ribs, diced, sliced, minced/ground, supplied for human consumption (raw, fresh, frozen, tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
beef extract GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
beef goulash (canned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
beef goulash meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
beef jerky/biltong GST-free Food for human consumption that is not of kind specified in Schedule 1 of the GST Act (refer ATO ID 2002/298 and ATO ID 2002/299).
beef wellington (not hot) GST-free Not food of a kind specified in Schedule 1 of the GST Act. Items 22 and 23 do not apply because beef wellingtons, although baked before consumption, contain raw meat when supplied and are therefore not considered similar to pies, pasties, sausage rolls or pastries.
beef, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
beer (light, non-alcoholic) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
beer (normal) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
beer nuts taxable Schedule 1, item 16 of the GST Act applies.
belingo crackers/chips (ready to eat) taxable Item 18, Schedule 1 of the GST Act applies.
belingo crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
bicarbonate of soda (bicarb soda) packaged for retail sale GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply.
biltong - dried, hardened GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Item 18 does not apply (refer ATO ID 2002/298).
biltong - semi-dried, soft GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Item 18 does not apply (refer ATO ID 2002/299).
bird's nest nutritional supplement (with or without rock sugar) taxable Not food for human consumption. It is considered that the essential character of bird's nest nutritional supplement is not that of food, but that of a supplement.
bird's nest with sugar GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer ATO ID 2002/13.
biscuit base mix (consisting principally of biscuits) taxable Schedule 1, item 32 of the GST Act applies
biscuit crumbs taxable Schedule 1, item 32 of the GST Act applies
biscuit dough (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply.
biscuit flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
biscuit mixes that are sold with taxable non-foodstuffs, such as aprons or biscuit cutters, within or attached to the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
biscuit mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
biscuit mixes that contain taxable ingredients, such as chocolate chips, within the mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
biscuit mixes that do not contain any taxable ingredients GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
biscuits (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply
black pudding GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
blancmange GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
blended raw nut product GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 16 does not apply.
blended seed and finely ground nut product. GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 16 of the GST Act does not apply (refer ATO ID 2004/539).
blood pudding GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bocconcini GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
boerewors GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bolognese pasta sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
bones - fit for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bones - sold as pet food or not for human consumption taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
bonito flakes GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
bouillon GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bovine colostrum powder - supplied as a pharmaceutical ingredient taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/622).
bovine colostrum powder - supplied as animal feed taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/622).
bovine colostrum powder - supplied as food GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer ATO ID 2004/622).
brains GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
braised meat and vegetables (canned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bran GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Item 18 does not apply (refer ATO ID 2002/298).
bran/bran based breakfast cereal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
brandy essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
brandy snaps, brandy baskets taxable Schedule 1, item 32 of the GST Act applies
bratwurst GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bread and roll mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
bread and rolls, plain (whether white, wholemeal, multigrain or rye) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bread flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
bread or roll with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
bread or roll, glazed but without a sweet filling or coating GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
bread pretzel (plain bread roll formed in pretzel shape) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 27 and 32 of the GST Act do not apply.
breadcrumbs GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
breadcrumbs GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
breakfast bars taxable Schedule 1, item 11 of the GST Act applies. Food similar to muesli bars (refer GSTD 2008/2 effective from 27/08/2008)
breakfast cereal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
breakfast cereal drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
breakfast food consisting principally of compressed, rolled or flattened cereal GST-free Not food of a kind specified in Schedule 1 of the GST Act. Clause 5, Schedule 1 states that these foods will not be considered to be biscuit goods.
breakfast muffins (English, bread type) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
brioche (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply.
brood prawns taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2001/560).
brownie mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
brownie slice (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
brownies (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
bubble n squeak (frozen vegetables) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
buckwheat GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
bulking agent - food additive which, at time of importation would, if it had been a supply: have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: mannitol (E421) and maltitol (E965).
bulking agent - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: mannitol (E421) and maltitol (E965).
bulking agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
bulking agent which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
bulking agent which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: bulking agent intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
bulking agent which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: bulking agent intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
buns with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
burger meat (uncooked patty) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
burgers (complete with bun) and similar hot food taxable Schedule 1, item 6 of the GST Act applies.
burrito dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
butter GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
butter blend GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
buttermilk (liquid, powdered, concentrated, condensed) GST-free Schedule 2, item 1a of the GST Act applies.
 
C
 
Item GST Status Notes
cabanossi GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cachous taxable Schedule 1, item 14 of the GST Act applies.
cake decorating gel GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cake filling mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cake frosting GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cake mixes that are sold with taxable non-foodstuffs, such as aprons or patty pans, within or attached to the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
cake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
cake mixes that contain taxable ingredients, such as chocolate chips, within the mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cake mixes that do not contain any taxable ingredients GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies for food, paragraph 38-4(1)(b) applies.
cakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
calamari - hot, crumbed or battered (calamari rings) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
calamari - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
calamari rings (crumbed or uncrumbed) - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
calzoni (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply.
camp pie (tinned meat) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
candied peel GST-free Schedule 1, clause 4 excludes candied peel from the category of confectionery.
canned boiled nuts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 16 of the GST Act does not apply (refer to ATO ID 2004/434).
canned chicken, fish, fruit, meat, pasta GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cannelloni (unfilled pasta tubes) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cannelloni meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
cannoli (filled) taxable Schedule 1, item 23 of the GST Act applies.
cannoli (unfilled pastry tube) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
canola oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
canola spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
canvelli beans GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
carbohydrate/high carbohydrate bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
carbonara meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
carbonated mineral water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
carbonated non-alcoholic fruit or vegetable juice, containing less than 100% pure fruit or vegetable juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
carob powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
carob powder (marketed as ingredients for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
casein GST-free Schedule 2, item 1(b) of the GST Act applies.
cassata taxable Schedule 1, item 29 of the GST Act applies.
casserole mixes, dry GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
caviar taxable Schedule 1, item 17 of the GST Act applies.
cereal bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
cereals, not supplied for human consumption (for example: stock feed or pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to food labelled or specified as food for animals.
cereals, processed and supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cereals, unprocessed taxable Exclusion from the meaning of food at paragraph 38-4(1)(h) of the GST Act applies.
challah/chollah (ritual jewish bread) GST-free Not food of a kind specified in Schedule 1 of the GST Act. Amended with effect from 14/04/2009
champignons GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chapati GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chapati wraps (filled) taxable Schedule 1, item 2 of the GST Act applies (Similar to a sandwich).
chapati wraps (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
char siu sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
cheese and bacon topped bread or roll GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 2, item 27 of the GST Act does not apply.
cheese dips GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cheese platters taxable Schedule 1, item 5 of the GST Act applies
cheese spread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cheese sticks GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cheese stringers GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cheese substitutes (such as soy cheese) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cheesecake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
cheese-topped bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
cheese-topped bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chevapcici GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chewing gum or equivalent taxable Schedule 1, item 8 of the GST Act applies.
chicken - wraps, cooked (takeaway) taxable Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
chicken (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken burgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
chicken cordon bleu, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken filo parcels, uncooked GST-free Items 22 and 23 do not apply because chicken filo parcels, although baked before consumption, contain raw meat when supplied and are therefore not considered similar to pies, pasties, sausage rolls or pastries.
chicken kiev, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken nuggets (and similar food), uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken sausage roll (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
chicken spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
chicken stir fry, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken wraps, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken, cooked - cold GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chicken, cooked - hot takeaway (whole, pieces/strips, nuggets, wraps) taxable Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
chicken, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
chicken, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
chickpea snack food taxable Schedule 1, item 18 of the GST Act applies.
chickpeas - farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
chickpeas - machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
chickpeas - machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
chicory and chicory essence GST-free Schedule 2, item 5 of the GST Act applies
chilli bean sauce (toban djan) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
chilli paste/sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
chillies GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
Chinese pancakes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 20 and 27 of the GST ACT do not apply because a Chinese pancake is a kind of tortilla or flat bread that does not contain a sweet filling or coating (refer to ATO ID 2002/908).
chinotto taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
chipolatas GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
chips (deep-fried potato finger, hot takeaway) taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
chips (deep-fried potato fingers, frozen) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
chips (packet crisps) taxable Schedule 1, item 15 of the GST Act applies.
chlorella powder GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2004/677).
chlorella tablets or capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. It is considered that the essential character of chlorella tablets or capsules is not that of food, but that of a supplement (refer to ATO ID 2004/677).
chocolate cake decorations taxable Schedule 1, item 14 of the GST Act applies.
chocolate coated coffee beans taxable Schedule 1, item 8 of the GST Act applies.
chocolate coated fruit taxable Schedule 1, item 8 of the GST Act applies.
chocolate coated nuts taxable Schedule 1, item 8 of the GST Act applies.
chocolate confectionery (dark, milk, white) taxable Schedule 1, item 8 of the GST Act applies.
chocolate dessert cups GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
chocolate drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
chocolate drinking preparation - dry, marketed as diet product or meal replacement beverage taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 8 of the GST Act does not apply (refer ATO ID 2008/144).
chocolate drinking preparation - dry, marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies.
chocolate drinking preparation - dry, marketed to create a hot chocolate drink GST-free Schedule 2, item 8 of the GST Act applies. Hot chocolate is considered a substitute for tea, coffee and malted beverages (refer ATO ID 2008/144).
chocolate éclair (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
chocolate essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
chocolate liquor flavouring GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
chocolate sponge roll (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
chocolate spread (not marketed as confectionery) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies
chocolate truffles taxable Schedule 1, item 8 of the GST Act applies.
chocolate/chocolate coated biscuits taxable Schedule 1, item 32 of the GST Act applies.
chorizo GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
Christmas cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
Christmas pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
christollen (German christmas cake, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
chutney GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
cider taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
cider vinegar GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cinnamon GST-free Spice. Paragraph 38-4(1)(e) of the GST Act applies.
cinnamon buns (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
clams, of a size and quality to be sold as food for human consumption (live, fresh, frozen, tinned, dried, but not hot) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
coated fish product (battered, crumbed, etc) supplied fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
coated fish product (battered, crumbed, etc) supplied hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
coating mixes (for meat) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cochineal (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply
cocktail frankfurts (cold, uncooked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cocktail onions GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cocoa drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
cocoa drinking preparation - dry, marketed as diet product or meal replacement beverage taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 8 of the GST Act does not apply (refer ATO ID 2008/144).
cocoa drinking preparation - dry, marketed to create a hot chocolate drink GST-free Schedule 2, item 8 of the GST Act applies. Hot chocolate is considered a substitute for tea, coffee and malted beverages (refer ATO ID 2008/144).
cocoa powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
coconut (whole, shredded, desiccated) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
coconut essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
coconut juice - at least 90% by volume of juice (non-alcoholic and non-carbonated) GST-free Schedule 2, item 12 of the GST Act applies (refer to ATO ID 2004/497).
coconut milk carbonated beverage taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
coconut milk or cream GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
coconut oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
coconut spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
coffee bags GST-free Schedule 2, item 5 of the GST Act applies.
coffee beans (green, roasted, ground) GST-free Schedule 2, item 5 of the GST Act applies.
coffee essence GST-free Schedule 2, item 5 of the GST Act applies.
coffee flavouring syrup taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
coffee mixes GST-free Schedule 2, item 7 of the GST Act applies.
coffee scrolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
coffee substitute GST-free Schedule 2, item 8 of the GST Act applies.
coffee whitener taxable Items 1, 7 and 8, Schedule 2 do not apply.
coffee, instant (granules, powdered, freeze-dried) GST-free Schedule 2, item 5 of the GST Act applies.
coffee, ready-to-drink taxable Schedule 2, clause 2 of the GST Act applies.
cola drinks taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
cola essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
cold cut platter taxable Schedule 1, item 5 of the GST Act applies
cold meat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cold meats GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
combat rations mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
For more information on mixed supplies you can refer to the following Goods and Services Tax Rulings: GSTR 2001/8 Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts and GSTR 2006/9 Goods and services tax: supplies (paragraphs 63 to 66).
Added with effect from 31 August 2011.
compound chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
compound chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
compound chocolate confectionery (e.g. Easter Eggs) taxable Schedule 1, item 8 of the GST Act applies.
compound yoghurt (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
compound yogurt confectionery taxable Schedule 1, item 8 of the GST Act applies.
compound yogurt couverture (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
compressed oat biscuit breakfast cereal GST-free Schedule 1, clause 5 of the GST Act, excluding breakfast food consisting of compressed cereal from the category of biscuit goods, applies.
compressed wheat biscuit breakfast cereal GST-free Schedule 1, clause 5 of the GST Act, excluding breakfast food consisting of compressed cereal from the category of biscuit goods, applies.
concentrates for making non-alcoholic beverages consisting of at least 90% by volume of fruit juice GST-free Schedule 2, item 10 of the GST Act applies.
condensed milk GST-free Schedule 2, item 1(a) of the GST Act applies.
condiments GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
cones taxable Schedule 1, item 32 of the GST Act applies.
confectioner's chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
confectioner's chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
confectionery taxable Schedule 1, item 8 of the GST Act applies.
confectionery novelties taxable Schedule 1, item 10 of the GST Act applies.
confiture GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
conserve GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
cook in sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cooked pasta dish sold complete with sauce that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
cookie dough (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply.
cookie mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
cookie mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
cookie mixes that contain taxable ingredients, such as chocolate chips, within the mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cookie mixes that do not contain any taxable ingredients GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cookies (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply.
cooking spray and oils GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
cooking wine (containing salt and marketed as cooking wine) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies for food, paragraph 38-4(1)(b) applies.
cooking/baking chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
cooking/baking chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cordial containing less than 90% by volume of fruit juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
cordial for making non-alcoholic beverages consisting of at least 90% by volume of fruit juice GST-free Schedule 2, item 10 of the GST Act applies.
cordon bleu (chicken), uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
corn crisps or chips taxable Schedule 1, item 15 of the GST Act applies.
corn syrup GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
corn syrup (supplied as an ingredient for home brewing) taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
corn thins GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Corn thins that are made principally from compressed cereal are considered to be different from biscuit goods.
corned beef (fresh or tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
corned beef hash GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cornflakes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cornflour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cottage cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
couscous (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
couverture (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
couverture (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cows, live taxable Fact sheet 'GST on livestock and game sales'.
crab (live, fresh, frozen, tinned, dried) GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
crab cakes (fresh or frozen, but not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
crab meat (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
crackers taxable Schedule 1, item 32 of the GST Act applies.
crackling, pork/bacon crisps or chips taxable Schedule 1, item 15 of the GST Act applies.
cranberries GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cranberry sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
cream (fresh, canned dairy whip, clotted, light, sour, thickened, UHT) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cream cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
cream of tartar packaged and marketed for retail sale GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: bicarb soda
cream puffs (filled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
cream puffs (unfilled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
creamed rice GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
creamed rice dairy dessert GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
créme caramel GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
crème caramel mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
crème fraiche GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
crepe mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
crepes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
crisp broad beans taxable Schedule 1, item 18 of the GST Act applies.
crispbreads taxable Schedule 1, item 32 applies. Food of a kind similar to biscuits.
crisps and chips taxable Schedule 1, item 15 of the GST Act applies.
crispy noodle savoury snack taxable Schedule 1, item 18 of the GST Act applies.
croissants (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 24 and clause 2 of the GST Act apply.
croquembouche (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
crostini (baked/dried/grilled Italian mini toasts) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
crostini (fried and/or seasoned Italian mini toasts) taxable Schedule 1, item 18 of the GST Act applies.
croutons GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies.
crumbed fish fillets (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
crumpets GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
crustaceans (immature and not being sold as food for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
crustaceans (of a size and quality to be sold as food for human consumption) GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
crystallised fruit taxable Schedule 1, item 12 of the GST Act applies.
crystallised ginger taxable Schedule 1, item 13 of the GST Act applies.
csabai GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
culinary herbs - supplied for culinary purposes GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies (refer to ATO ID 2001/562).
cupcake mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
cupcake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
cupcake mixes that contain taxable ingredients, such as chocolate chips, within the mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cupcake mixes that do not contain any taxable ingredients GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
cupcakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
curry (without rice or other accompaniment, that is not marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 4 of the GST Act does not apply to a curry that is supplied with a serving suggestion to add rice (or other accompaniments) before consumption. Added with effect from 31 August 2011.
curry and rice dishes that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
curry powders, pastes, sauces GST-free Ingredients for food. Paragraph, 38-4(1)(b) of the GST Act applies.
curry puffs - hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
curry puffs - refrigerated or frozen (not hot) GST-free Schedule 1, items 22, 23 and 25 of the GST Act do not apply because curry puffs are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche.
custard (flavoured, fruit, powder, ready-to-eat) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
custard tart (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
cuttlefish snacks taxable Schedule 1, item 18 of the GST Act applies.
 
D
 
Item GST Status Notes
dairy adjustment levy on flavoured milk taxable An entity is required to pay GST under section 9-70 of the GST Act on the total value of its supply, including an amount to cover the dairy adjustment levy (refer to ATO ID 2002/533).
dairy blend spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
dairy desserts - including dairy rice GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
damper GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
damper GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
Danish (apple, apricot etc, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
date rolls (cakes, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
decorator's chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
decorator's chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
demineralised water (not for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
dessert filling GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
dessert preparations (including dairy dessert) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
dessert sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
devon GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
dextrose - supplied as ingredient for home brewing taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
diet bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
dill cucumber GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
dill pickles GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
dim sims - hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
dim sims - refrigerated or frozen (not hot) GST-free 18/02/2009. Schedule 1, items 22, 23 and 25 of the GST Act do not apply because dim sims are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche.
dip (with biscuits, wrapped individually and packaged together) mixed supply Mixed supply consisting of dip that is GST-free and biscuits that are taxable (refer to ATO ID 2002/684).
dipping sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
dips GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
distilled water (labelled or marketed for human consumption) GST-free Schedule 2, item 14 of the GST Act applies.
doughnuts (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 24 and clause 2 of the GST Act apply.
dragees taxable Schedule 1, item 14 of the GST Act applies.
drained fruit taxable Schedule 1, item 12 of the GST Act applies.
dried bread product (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
dried bread product (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
dried fruit and raw nut mix GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 12 and 16 of the GST Act do not apply.
dried shredded pork GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
drinking chocolate mix marketed for the purpose of flavouring milk or as a substitute for tea, coffee and malted beverages GST-free Schedule 2, item 8 or 9 of the GST Act applies (refer ATO ID 2008/144)
drinking yoghurt taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
dry biscuits taxable Schedule 1, item 32 of the GST Act applies.
dry cereal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
dry preparations marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies.
dry-roasted seeds taxable Schedule 1, item 16 of the GST Act applies.
duck (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
duck, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
duck, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
dukkah (dry dip or marinade) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies. Added with effect from 31 August 2011.
dutch rusks GST-free Schedule 1, clause 5 excludes rusks for infants or invalids and goods consisting principally of such rusks from the category of biscuit goods.
 
E
 
Item GST Status Notes
edible cake decorations taxable Schedule 1, item 14 of the GST Act applies.
edible chocolate body paint taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/38).
edible glitter/sparkles taxable Schedule 1, item 14 of the GST Act applies.
edible massage oils and lotions taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/37).
eels (jellied, raw, roasted, smoked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
egg custard GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
egg custard mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
egg noodle savoury snack (crunchy and fried) taxable Schedule 1, item 18 of the GST Act applies.
egg noodles (not marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
egg substitutes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
egg whites (fresh, frozen, powdered) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
eggnogs or egg-flips taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
eggs (chicken, duck, goose, quail, turkey - dried, fresh, frozen, powdered) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
eggs yolks (fresh, frozen, powdered) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
elayappam (steamed Indian pudding/dessert) taxable Schedule 1, item 20 of the GST Act applies. Added with effect from 31 August 2011.
emulsifier - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations.
emulsifier - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
emulsifier marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
emulsifier which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
emulsifier which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: emulsifiers intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
emulsifier which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: emulsifiers intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
enchilada dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
energy drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
energy drinks taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
energy/high energy bars taxable Schedule 1, item 11 of the GST Act applies. Food of a kind similar to muesli bars or health food bars (refer ATO ID 2002/1046).
English breakfast muffins (bread type) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
enzyme marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
enzyme which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations. Enzymes are proteins that catalyze chemical reactions. Examples include: a-amylase (E1100), lipases (E1104) and lysozyme (E1105).
enzyme which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: enzymes intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
enzyme which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: enzymes intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
enzyme which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Enzymes are proteins that catalyze chemical reactions. Examples include: a-amylase (E1100), lipases (E1104) and lysozyme (E1105).
escargot or snails (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
essence of chicken GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies (refer to ATO ID 2002/14).
essence of chicken - tonic/energy drink taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act. Added with effect from 31 August 2011.
eucalyptus oil taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
evaporated milk GST-free Schedule 2, item 1(a) of the GST Act applies.
 
F
 
Item GST Status Notes
faba beans - farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
faba beans - machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
faba beans - machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
fairy cake mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
fairy cake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply.
fairy cake mixes that contain taxable ingredients, such as chocolate chips, within the mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
fairy cake mixes that do not contain any taxable ingredients GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
fairy cakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
fajita dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
falafel mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
farfel GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fat marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
fat offcuts (fit for human consumption) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fermented milk drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
fertilised eggs (when supplied as food for human consumption) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fibre drink or shake taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
filling mix (for cakes) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
fillings for bakery goods and desserts GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies (refer to ATO ID 2003/876).
filo pastry with savoury vegetable filling (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable ATO ID 2002/118 Item 25, Schedule 1 (food of a kind similar to pastizzi) and clause 2 of the GST Act apply.
finger buns (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
firm cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
firming agent - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium chloride (E509) and magnesium sulphate (E518).
firming agent - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium chloride (E509) and magnesium sulphate (E518).
firming agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
firming agent not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: firming agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
firming agent not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: firming agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
firming agent with no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
fish - bulk catch of fresh dead fish GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2001/361).
fish (whole or fillets), supplied for human consumption - raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fish and sauce with pasta meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
fish burgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
fish cakes, frozen or fresh (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fish fingers (frozen) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fish in sauce (refrigerated or frozen, not marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fish kebabs, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fish patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fish roe (and products consisting principally of fish roe) taxable Schedule 1, item 17 of the GST Act applies.
fish sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
fish spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
fish supplied as bait taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product (refer ATO ID 2002/912)
flapcake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
flapcakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
flapjack mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
flapjacks (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
flatbread (pita, mountain, naan etc) - plain or flavoured GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
flavour base - dry/liquid/paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
flavour enhancer - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: MSG (a sodium salt of the amino acid glutamic acid, E621) and dietary mineral compounds such as: calcium glutamate (E623) and magnesium glutamate (E625).
flavour enhancer - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: MSG (a sodium salt of the amino acid glutamic acid, E621) and dietary mineral compounds such as: calcium glutamate (E623) and magnesium glutamate (E625).
flavour enhancer (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: Monosodium glutamate (MSG).
flavour enhancer marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
flavour enhancer not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: a flavour enhancer intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
flavour enhancer not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: a flavour enhancer intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
flavour enhancer with no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
flavoured cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
flavoured iceblocks (whether or not marketed in a frozen state) taxable Schedule 1, item 30 of the GST Act applies.
flavoured milk beverages taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
flavoured mineral water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
flavoured rice (e.g. turmeric, jasmine, savoury, spicy) - cooked, uncooked, fresh, frozen or shelf stable, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
flavoured soy or rice milk beverages taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
flavoured water, still or sparkling taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
flour (white and wholemeal, plain or self-raising) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
foaming agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
foaming agent which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the fatty acid stearic acid (E570)
foaming agent which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
foaming agent which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: foaming agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
foaming agent which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: foaming agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
foaming agent which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the fatty acid stearic acid (E570)
focaccias, plain and savoury (filled) taxable Schedule 1, item 2 of the GST Act applies.
focaccias, plain and savoury (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 does not apply because focaccias are not bread or a bun with a sweet filling or coating (refer ATO ID 2001/268).
food additive (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: MSG, aspartame, erythrosine and tartrazine packaged and marketed for retail sale.
food additive marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
food additive which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
food additive which, at time of supply or importation is not a food additive considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
food additive which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
food coating mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
food colouring - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: riboflavin (Vitamin B12, E101)
food colouring - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: riboflavin (Vitamin B12, E101)
food colouring (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: cochineal, saffron, erythrosine and tartrazine.
food colouring marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
food colouring which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
food colouring which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food colourings intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
food colouring which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food colourings intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
food consisting principally of confectionery taxable Schedule 1, item 8 of the GST Act applies.
food past its use-by date - fit for human consumption Food past its use-by date is not automatically unfit for human consumption but you can use the use-by date as a guide to working out whether the food is suitable for human consumption. If the food is safe for human consumption, it is still considered food under the GST law and is GST-free unless an item in Schedule 1 applies.
food past its use-by date - unfit for human consumption taxable Food past its use-by date is not automatically unfit for human consumption but you can use the use-by date as a guide to working out whether the food is suitable for human consumption. If the food is not safe for human consumption, it is not considered food under the GST law and is taxable.
food supplied for non-food use taxable The GST status of a product depends on whether it is a sale of food for human consumption or a non-food product having regard to the physical product and the nature of the sale. You might decide that a food product is for non-food use because the product is called something other than food, stored in conditions or containers that are not suitable for food, packaged in a non-food type of package, or container or labelled, invoiced or marketed as a non-food product or delivered in a way not suitable for food.
frankfurt in pastry (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
frankfurts (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fried rice (takeaway) taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
fried rice meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
fried wheat gluten - ingredient for stir-fries/ vegetarian dishes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
frittata taxable Schedule 1, item 1 of the GST Act applies (Similar to quiche).
fritz GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
frogs legs (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
frosting GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
frozen confectionery taxable Schedule 1, item 29 of the GST Act applies.
frozen fruit products (but not frozen whole fruit) taxable Schedule 1, item 29 of the GST Act applies.
frozen meals and dinners that: directly compete with takeaways and restaurants, need refrigeration or freezing for their storage and are marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
frozen pastry GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
frozen pizza taxable Schedule 1, item 3 of the GST Act applies.
frozen pizza bases GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
frozen vegetables (chopped or whole) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
frozen whole fruit (including puree) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
frozen yoghurt taxable Schedule 1, item 29 of the GST Act applies.
fruit (fresh, dried, canned, packaged) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit and nut bar taxable Schedule 1, item 8 of the GST Act applies.
fruit and nut mix (raw nuts and dried fruit only, no banana chips) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit and nut mix that includes glacé fruit or roasted nuts taxable Combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act. Paragraph 38-3(1)(c) of the GST Act applies.
fruit bun with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
fruit bun, glazed or unglazed but without a sweet filling or coating GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit buns and hot cross buns (no icing or filling) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
fruit cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit custard GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit decoction, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
fruit drink concentrate containing less than 90% by volume of juice taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
fruit drink containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
fruit drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
fruit drink, less than 90% by volume of fruit juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
fruit fly lure (food grade yeast extract) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
fruit in alcohol GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 8 & 12 of the GST Act do not apply (refer to ATO ID 2004/289).
fruit in jelly GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit jelly juice - consisting of water, sugar, fruit juice (less than 90% by volume), thickener and flavouring taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 12 of the GST Act does not apply (refer to ATO ID 2002/989).
fruit jubes taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
fruit juice (non alcoholic and non-carbonated) containing at least 90% by volume of juice GST-free Schedule 2, item 12 of the GST Act applies.
fruit juice containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
fruit leather/strip (100% fruit) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit loaf with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
fruit loaf without a sweet coating (a glaze is not considered a sweet coating) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit loaf, glazed or unglazed but without a sweet filling or coating GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit mince GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit not supplied as food for human consumption (e.g. stock feed or pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
fruit plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
fruit platter taxable Schedule 1, item 5 of the GST Act applies
fruit preserved in brine GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 12 of the GST Act does not apply (refer to ATO ID 2004/645).
fruit preserves GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
fruit puree GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
fruit sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
fruit scrolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
fruit spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
fruit tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
fruit tea/drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
fruit tea/drink, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
fruit wine - alcoholic taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, items 10, 11 & 12 of the GST Act do not apply to alcoholic beverages (refer to ATO ID 2001/781).
fudge taxable Schedule 1, item 8 of the GST Act applies.
fudge mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
furikake seasoning GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
 
G
 
Item GST Status Notes
game (live animals or birds) taxable Fact sheet 'GST on livestock and games sales'.
game birds, for example quail, guinea fowl, pheasant, emu, ostrich (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
game birds, for example quail, guinea fowl, pheasant, emu, ostrich, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
game meats, for example venison, crocodile, wild boar, camel, alpaca ( joints, steaks/chops, ribs/racks, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
game meats, for example venison, crocodile, wild boar, camel, alpaca, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
garlic GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
garlic bread (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
garlic butter GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
gelatine GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
gelato and similar frozen confectionery taxable Schedule 1, item 29 of the GST Act applies.
gelling agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
gelling agent which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the dietary mineral salt, potassium chloride (E508)
gelling agent which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
gelling agent which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: gelling agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
gelling agent which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: gelling agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
gelling agent which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the dietary mineral salt, potassium chloride (E508)
ghee GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
gherkins GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
giblets, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
giblets, supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
ginger (fresh/minced) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
ginger ale taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
ginger beer taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
ginger beer - home brew concentrate taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
gingerbread (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
ginseng decoction, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
ginseng tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
ginseng tea/drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
ginseng tea/drink, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
glace fruit taxable Schedule 1, item 12 of the GST Act applies.
glacé fruit taxable Schedule 1, item 12 of the GST Act applies.
glazing agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
glazing agent which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: beeswax (E901) and carnauba wax (E903) that are comprised of fatty acids.
glazing agent which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: petrolatum (E905b).
glazing agent which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glazing agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
glazing agent which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glazing agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
glazing agent which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: beeswax (E901) and carnauba wax (E903) that are comprised of fatty acids.
glucose marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
glucose powder (dextrose monohydrate) GST-free Sweetening agent. Paragraph 38-4(1)(e) of the GST Act applies (refer to ATO ID 2002/130).
glucose supplied as an ingredient for home brewing taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
glucose syrup/liquid glucose GST-free Sweetening agent. Paragraph 38-4(1)(e) of the GST Act applies.
gluten-free bread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
glutinous rice balls GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
glycerin (glycerine, glycerol) marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
glycerin (glycerine, glycerol) which, at time of importation would, if it had been a supply; be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. A carbohydrate used to prevent foods from drying out.
glycerin (glycerine, glycerol) which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glycerin intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
glycerin (glycerine, glycerol) which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glycerin intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
glycerin (glycerine, glycerol) which, at time of supply: is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. A carbohydrate used to prevent foods from drying out.
goat's milk, processed (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
goat's milk, unprocessed GST-free Exclusion from the meaning of food at paragraph 38-4(1)(ga) does not apply. Schedule 2, item 1(a) of the GST Act applies.
golden syrup GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
goose (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
goose, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
goose, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
grains, not supplied for human consumption (for example: stock feed or pet food) taxable Paragraph 38-4(1)(a) does not apply to food labelled or specified as food for animals.
grains, processed and supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
grains, unprocessed taxable Unprocessed grain. Exclusion from the meaning of food at paragraph 38-4(1)(h) of the GST Act applies.
grape juice concentrate for making alcoholic beverages taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2002/286).
grapes (wine and table) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
gravy (hot) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
gravy mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
Greek whole fruits in syrup GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 8 and 12 of the GST Act do not apply.
green barley powder GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
green coffee beans GST-free Schedule 2, item 5 of the GST Act applies.
green runners (used in the manufacture of natural sausage casings) taxable Not ingredients for food for human consumption. Paragraph 38-4(1)(b) of the GST Act does not apply because green runners require further processing before they can be used as ingredients for food.
green tea (bags, loose) GST-free Schedule 2, item 5 of the GST Act applies.
griddlecake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
griddlecakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
grissini (bread sticks) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
 
H
 
Item GST Status Notes
haggis (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
halva (halawa, haleweh, helwa, halvah, halava, helava, helva, halwa, aluva) taxable Schedule 1, item 8 of the GST Act applies.
ham and ham steaks (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
ham spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
hamburger buns (filled) taxable Schedule 1, item 6 of the GST Act applies.
hamburger buns (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
hamburger patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
hamburgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
hampers mixed supply Where a mix of GST-free and taxable individually packaged goods is packed and sold together the items are taxed individually as a mixed supply. For more information on mixed supplies you can refer to the following Goods and Services Tax Rulings: GSTR 2001/8 Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts and GSTR 2006/9 Goods and services tax: supplies (paragraphs 63 to 66).
hazelnut spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
health/health food bars taxable Schedule 1, item 11 of the GST Act applies.
herb (fresh, mix, paste, powder, sprinkle) GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
herb bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
herb bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
herb plant - hydroponically grown, harvested and packaged with roots attached GST-free Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act does not apply once the plant has been removed from the hydroponic growing medium (refer to ATO ID 2002/1047).
herb plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
herbal decoction, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
herbal tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
herbal tea/drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
herbal tea/drink, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
herbs for preparing tonic soups GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies. Added with effect from 31 August 2011.
herrings (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
hoisin sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
hokkien noodles (not hot or marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
home brew concentrate taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act
home brewing ingredients taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act
honey GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
honey dipped dried fruit GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 12 of the GST Act does not apply.
honey, supplied for medicinal or therapeutic purposes taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
honeycomb taxable Schedule 1, item 8 of the GST Act applies.
hopia (Asian pastry with sweet filling, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
hot (spicy) green pea snack taxable Schedule 1, item 18 of the GST Act applies.
hot cake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
hot cakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
hot chocolate mix marketed for the purpose of flavouring milk or as a substitute for tea, coffee and malted beverages GST-free Schedule 2, item 8 or 9 of the GST Act applies. Hot chocolate is considered a substitute for tea, coffee and malted beverages and a product marketed for the purpose of flavouring milk (refer ATO ID 2008/144).
hot cooked chicken, duck or goose taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
hot cross bun with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
hot cross buns, plain without a sweet filling or coating (a glaze is not considered a sweet coating) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
hot dog (complete with roll) taxable Schedule 1, item 7 of the GST Act applies.
hot food supplied for consumption away from the premises taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
hot sugar cane juice taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
humectant - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include the hydrogenated carbohydrates glycerol (E422) and isomalt (E953).
humectant - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include the hydrogenated carbohydrates glycerol (E422) and isomalt (E953).
humectant marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
humectant which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
humectant which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: humectants intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
humectant which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: humectants intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
hundreds and thousands taxable Schedule 1, item 14 of the GST Act applies.
 
I
 
Item GST Status Notes
ice (packaged and bulk) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
ice confectionery taxable Schedule 1, item 29 of the GST Act applies.
ice-cream (regular, low-fat) taxable Schedule 1, item 28 of the GST Act applies.
ice-cream cakes taxable Schedule 1, item 28 of the GST Act applies.
ice-cream cones taxable Schedule 1, item 32 of the GST Act applies.
ice-cream mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies (refer to ATO ID 2002/981).
ice-cream substitutes taxable Schedule 1, item 28 of the GST Act applies.
ice-creams taxable Schedule 1, item 28 of the GST Act applies.
iced coffee mix GST-free Schedule 2, item 7 of the GST Act applies.
iced coffee, ready to drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
iced tea mix GST-free Schedule 2, item 7 of the GST Act applies.
iced tea, ready to drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
icing (prepared) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
icing cake decorations taxable Schedule 1, item 14 of the GST Act applies.
icing powder/sugar GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
icy poles taxable Schedule 1, item 30 of the GST Act applies.
infant beverage (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies
infant food (tins or jars) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
infant formula (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies
ingredients for food for human consumption (e.g. flour, sugar) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
ingredients marketed as ingredients for confectionery taxable Schedule 1, item 8 of the GST Act applies.
instant coffee (powdered, freeze dried, granulated) GST-free Schedule 2, item 5 of the GST Act applies.
instant coffee substitute GST-free Schedule 2, item 8 of the GST Act applies.
instant tea GST-free Schedule 2, item 5 of the GST Act applies.
invalid beverage (beverages, and ingredients for beverages, of a kind marketed principally as food for invalids) GST-free Schedule 2, item 13 of the GST Act applies
iodised salt GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
Irish stews (canned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
Italian bread and rolls such as ciabatte loaves and rolls and focaccias (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
Italian bread and rolls such as ciabatte loaves and rolls and focaccias (filled) taxable Schedule 1, item 2 of the GST Act applies.
Italian rolls (that are not capable of being cut and filled, are made from pizza dough and topped with more than 30% pizza toppings) taxable Schedule 1, item 3 of the GST Act applies. Similar to a pizza, pizza sub or pizza pocket (refer ATO ID 2008/132 effective from 3/10/2008).
Italian rolls (that can be cut and filled, are made from bread dough or topped with less than 30% pizza toppings) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 3 of the GST Act does not apply where the rolls are capable of being cut and filled, have a traditional bread dough base or have a topping of less than 30% compared with the depth of the whole product (refer ATO ID 2008/132 effective from 3/10/2008)
 
J
 
Item GST Status Notes
jackfruit chips taxable Schedule 1, item 18 of the GST Act applies.
jam GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
jam sponge roll (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
jelly (jam) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
jelly babies taxable Schedule 1, item 8 of the GST Act applies.
jelly beans taxable Schedule 1, item 8 of the GST Act applies.
jelly crystals or powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
jelly, ready to eat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
jerky, beef GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
juice - at least 90% by volume fruit or vegetable (non-alcoholic and non-carbonated) - ready to drink, perishable GST-free Schedule 2, item 12 of the GST Act applies.
juice - at least 90% by volume fruit or vegetable (non-alcoholic and non-carbonated) - ready to drink, shelf stable GST-free Schedule 2, item 12 of the GST Act applies.
juice - specialised baby/infant beverage less than 90% by volume of juice (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies
juice drinks - less than 90% by volume of juice - ready to drink, perishable taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
juice drinks - less than 90% by volume of juice - ready to drink, shelf stable taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
 
K
 
Item GST Status Notes
kabana GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
kale (green or purple, fresh or pickled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
kangaroo (joints, steaks, racks, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
kangaroo, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
kassler GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
kava taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
kebabs (any meat or seafood), hot cooked takeaway taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
kebabs (any meat or seafood), uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
ketjap manis GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
kidney, not supplied for human consumption (e.g. pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
kidney, supplied for human consumption (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
kippers GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
krakowurst GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
kransky GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
kumbilappam (steamed Indian pudding/dessert) taxable Schedule 1, item 20 of the GST Act applies. Added with effect from 31 August 2011.
 
L
 
Item GST Status Notes
lactose GST-free Schedule 2, item 3 of the GST Act applies.
lactose supplied as an ingredient for home brewing GST-free Schedule 2, item 3 of the GST Act applies (refer to ATO ID 2001/450).
laddu (Indian confectionery) taxable Schedule 1, item 8 of the GST Act applies. Added with effect from 31 August 2011.
laksa paste GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
lamb (joints, chops, racks, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
lamb, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
lamington fingers (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
lamington mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
lamingtons (cakes, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
lasagne meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for their storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
lasagne sheets GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
lavash flatbread (filled) taxable Schedule 1, item 2 of the GST Act applies.
lavash flatbread (unfilled) GST-free Not food of a kind specified in Schedule 1 of the GST Act.
lavender oil for aromatherapy or massage taxable Not an oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act does not apply.
lavender oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
lavoche (crispbread) taxable Schedule 1, item 32 of the GST Act applies.
laxatives taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
lebanese bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
lebanese bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
lecithin (E322 antioxidant, emulsifier) marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
lecithin (E322 antioxidant, emulsifier) which, at time of importation would, if it had been a supply; be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations
lecithin (E322 antioxidant, emulsifier) which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: lecithin intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
lecithin (E322 antioxidant, emulsifier) which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: lecithin intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
lecithin (E322 antioxidant, emulsifier) which, at time of supply: is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply (refer ATO ID 2005/272).
lecithin/soy lecithin powder or granules GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2005/361).
lecithin/soy lecithin tablets or capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. It is considered that the essential character of lecithin tablet or capsule is not that of food, but that of a supplement (refer to ATO ID 2005/361).
lemon butter/curd/spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
lemon essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
lemon lime & bitters drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
lemon sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
lemonade taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
lentils - farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
lentils - machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
lentils - machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
lime essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
linseed oil (for culinary use) GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
linseed, sunflower and almond (LSA) meal GST-free Not food of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 16 of the GST Act does not apply.
liqueur flavouring GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
liqueurs taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
liquid breakfast cereal taxable Not a beverage of a kind specified in Schedule 2 of the GST Act (refer to ATO ID 2001/209).
live crustaceans and molluscs for human consumption (not hot) GST-free Crustacean/mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
live fish taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
liver paste GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
liver, not supplied for human consumption (e.g. pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
liver, supplied for human consumption (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
liverwurst (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
livestock taxable Fact sheet 'GST on livestock and game sales'.
living food plant taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
lobster (whole, meat) - raw, fresh, frozen, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
lobsters, live for human consumption GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
lollies taxable Schedule 1, item 8 of the GST Act applies.
low carbohydrate bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
low/very low calorie diet bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
lunch kit (containing taxable and GST-free foods, e.g. tuna and biscuits) taxable Combination of foods, at least one of which is taxable. Paragraph 38-3(1)(c) of the GST Act applies.
luncheon meat/sausage GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
 
M
 
Item GST Status Notes
macaroni and cheese (dry packet mix) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
macaroon taxable Schedule 1, item 20 of the GST Act applies.
mackerel GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
maize starch GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
malt GST-free Schedule 2, item 5 of the GST Act applies.
malt balls taxable Schedule 1, item 8 of the GST Act applies.
malt drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
malt extract (if marketed principally for drinking purposes) GST-free Schedule 2, item 6 of the GST Act applies.
malt extract for use in the composition of food for human consumption. GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
malt extract marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
malt extract marketed principally for drinking purposes GST-free Schedule 2, item 6 of the GST Act applies.
malt extract not intended for use in the composition of food for human consumption. taxable Not an ingredient for food for food for human consumption. Paragraph 38-4(1)(b) of the GST Act does not apply.
malt extract supplied as an ingredient for home brewing taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 6 of the GST Act does not apply to malt extract that is marketed for brewing purposes rather than drinking purposes (refer to ATO ID 2001/441).
malted milk powder (marketed principally as a preparation for malted beverages) GST-free Schedule 2, item 7 of the GST Act applies (refer ATO ID 2003/425)
malted milk powder marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
malted milk powder marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies.
mantous (oriental buns without filling) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply because the buns do not have a sweet filling (refer to ATO ID 2004/675).
maple/maple flavoured syrup GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
margarine GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
marinade/marinating sauce GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
marinara seafood mix - raw, fresh, frozen, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
marmalade GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
marshmallows taxable Schedule 1, item 8 of the GST Act applies.
marzipan (not confectionery) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
mascarpone GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
matzo ball mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
matzos (matzoh, matza, matzah, matsah, matze) taxable Schedule 1, item 32 of the GST Act applies. Matzo is a cracker-like flatbread.
mayonnaise GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
meal replacement bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
meals (complete) that: directly compete with takeaways and restaurants, need refrigeration or freezing for their storage and are marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
meat (joints, steaks/chops, ribs/racks, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
meat cure GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply to meat cure used as a preservative for meat (refer to ATO ID 2004/444.
meat off-cuts, not supplied for human consumption taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
meat off-cuts, supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
meat pie (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
meat substitute burger (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
meat substitute patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
meat, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
meatballs, refrigerated or frozen (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
medicinal herbs - supplied for medicinal or therapeutic purposes taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. Medicinal herbs are considered to have the character of a medicinal or therapeutic product (refer to ATO ID 2001/563).
melba toasts (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
melba toasts (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
meringue cases (unfilled) taxable Schedule 1, item 21 of the GST Act applies.
meringue mix (dry ingredients) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies
meringues taxable Schedule 1, item 21 of the GST Act applies.
milk flavouring (dry preparations marketed for this purpose) GST-free Schedule 2, item 9 of the GST Act applies.
milk flavouring straws GST-free Schedule 2, item 9 of the GST Act applies.
mineral (capsule, caplet, tablet or tincture) taxable Not food for human consumption. It is considered that the essential character of mineral capsules, caplets, tablets or tinctures is not that of food, but that of a supplement.
mineral (dietary) - food additive which, at the time of supply is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. The dietary minerals are: calcium, chloride, chromium, cobalt, copper, iodine, iron, magnesium, manganese, molybdenum, nickel, phosphorus, potassium, selenium, sodium, sulphur and zinc.
mineral (dietary) - food additive which, at time of importation would, if it had been a supply, have been supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. The dietary minerals are: calcium, chloride, chromium, cobalt, copper, iodine, iron, magnesium, manganese, molybdenum, nickel, phosphorus, potassium, selenium, sodium, sulphur and zinc.
mineral (dietary) which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
mineral (dietary) which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
mineral water (natural, non-carbonated and without any other additives) GST-free Schedule 2, item 14 of the GST Act applies.
mini toasts GST-free Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
mint jelly/sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
mirrin GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
miso paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
miso soup GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Soup is specifically excluded from Schedule 1, item 4 of the GST Act.
mixed dried fruit with glace cherries taxable Combination of foods, one of which (the glace cherries) is taxable. Paragraph 38-3(1)(c) of the GST Act applies (refer to ATO ID 2003/857).
mixed herbs (culinary use) GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
mixed nuts (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
mixed nuts (salted, spiced, smoked or roasted) taxable Schedule 1, item 16 of the GST Act applies.
molasses GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
molluscs (immature and not being sold as food for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
molluscs (of a size and quality to be sold as food for human consumption) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
mornay that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
mountain bread (filled) taxable Schedule 1, item 2 of the GST Act applies.
mountain bread (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
mousse and instant desserts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
muesli bars and similar foods taxable Schedule 1, item 11 of the GST Act applies.
muesli breakfast cereal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
muffin mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
muffins (bread type) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
muffins (cake type, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
mung beans - farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
mung beans - machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
mung beans - machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
mushroom boreka (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 (food similar to a pie or pastie) and clause 2 of the GST Act apply.
mushrooms (dried, fresh, frozen, marinated, stuffed, tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
mustard GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
 
N
 
Item GST Status Notes
naan bread (filled) taxable Schedule 1, item 2 of the GST Act applies.
naan bread (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
nacho topping GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
nachos dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
nasi goreng mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
naturally carbonated mineral water GST-free Schedule 2, item 14 of the GST Act applies to naturally carbonated mineral water (refer to ATO ID 2001/451).
neufchatel cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
nibble mix (containing salted, spiced, smoked, roasted nuts or crackers) taxable Schedule 1, item 16 of the GST Act applies.
non-alcoholic carbonated beverages consisting of 100% pure fruit/vegetable juice GST-free Schedule 2, item 11 of the GST Act applies.
non-alcoholic carbonated beverages consisting of less than 100% pure fruit/vegetable juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
non-alcoholic non-carbonated beverages consisting of at least 90% by volume of fruit or vegetable juice GST-free Schedule 2, item 12 of the GST Act applies.
non-carbonated natural water without any additives GST-free Schedule 2, item 14 of the GST Act applies.
noni fruit capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. Noni fruit capsules are considered to have the character of a medicinal or therapeutic product.
noni juice - at least 90% by volume of juice (non-alcoholic and non-carbonated) GST-free Schedule 2, item 12 of the GST Act applies (refer to ATO ID 2002/231).
noni juice (supplied for medicinal or therapeutic purposes) taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
nonpareils taxable Schedule 1, item 14 of the GST Act applies.
noodle & sauce side dish - dry/packet GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
noodle flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
noodle kit (dry, unassembled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
noodle sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
noodles (fresh, frozen, dried, but not hot or ready-to-eat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
noodles with sauce meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
nori rolls taxable Schedule 1, item 4 of the GST Act applies.
nori seasoning GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
nori wrappers GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
nougat/nougat bars taxable Schedule 1, item 8 of the GST Act applies.
nut bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
nut meat (vegetarian substitute) (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
nut praline (confection made from nuts and sugar syrup) taxable Schedule 1, item 8 of the GST Act applies.
nutritional supplements taxable Not food for human consumption. It is considered that the essential character of nutritional supplements is not that of food, but that of a supplement.
nuts (raw, shelled or unshelled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
nuts (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.
 
O
 
Item GST Status Notes
oat based breakfast cereal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
oat flakes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
oat milk GST-free Beverage for human consumption that is of a kind specified at Schedule 2, item 1(a) of the GST Act. 'Milk' includes those derived from animal and plant sources. Amended with effect from 18/06/2010.
oatcakes taxable Schedule 1, item 32 of the GST Act applies. Food of a kind similar to biscuits or cookies.
octopus (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
offal, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
offal, supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
oil cooking spray GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
oil marketed for non-culinary purposes taxable Paragraph 38-4(1)(f) of the GST Act does not apply to an oil differentiated for a non-food use. Examples include massage oil and aromatherapy oil.
olive oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
olive oil spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
olives (black, green, kalamata, marinated, pitted, stuffed) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
orange essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
oriental bun - plain GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply to a plain oriental bun (refer to ATO ID 2004/695).
oriental bun - with sweet filling (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act applyto an oriental bun with a sweet filling (refer to ATO ID 2004/709).
oriental pancake with sweet filling (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply (refer to ATO ID 2004/536).
oyster/oyster flavoured sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
oysters (immature and not being sold as food for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
oysters, of a size and quality to be sold as food for human consumption (live, fresh, frozen, tinned, dried, but not hot) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
 
P
 
Item GST Status Notes
pancake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pancakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
panettone (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
panjack mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
panjacks (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
pappadums (cooked) taxable Schedule 1, item 18 of the GST Act applies.
pappadums (uncooked) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
parathas (plain, onion, savoury filled flat bread) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply.
parisian essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
partially cleaned sheep and cattle intestines taxable Not ingredients for food for human consumption. Paragraph 38-4(1)(b) of the GST Act does not apply because partially cleaned sheep and cattle intestines require further processing before they can be used as ingredients for food.
pasta & sauce side dish - dry/packet GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pasta (fresh, frozen, dried, but not hot or ready-to-eat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pasta bake sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pasta flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pasta meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
pasta sauce (fresh, frozen, dry packet mix) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
pasties (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
pastizzi (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply
pastries (e.g. Danish, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
pastry (fresh, frozen, dried) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pastry cases GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pastry flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pastry mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pastry triangles/parcels (filled and baked, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply. Food of a kind similar to pastizzi.
pâté GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pavlova (filled) taxable Schedule 1, item 21 of the GST Act applies.
pavlova (unfilled) taxable Schedule 1, item 21 of the GST Act applies.
pavlova mix (dry ingredients) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pavlova mix (dry ingredients) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
peanut butter GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
peanut sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
peanuts (blanched, raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
peanuts (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.
pearl oyster meat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2001/793).
peas (dried) - farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
peas (dried) - machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
peas (dried) - machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
pease pudding (tinned cooked vegetables) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
peking chicken wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pepitas GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pepper GST-free Spice. Paragraph 38-4(1)(e) of the GST Act applies.
pepper sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
peppermint essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
pepperoni GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
performance bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
permeate taxable Not a beverage or an ingredient for a beverage specified in Schedule 2 of the GST Act. Schedule 2, item 3 of the GST Act does not apply because permeate consists of lactose and milk proteins, minerals and water. Lactose is only produced after a drying process has removed the milk proteins, minerals and water (refer ATO ID 2002/696).
perry taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
pesto GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
pet food taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
pharmaceutical white oil taxable Not an oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act does not apply (refer to ATO ID 2004/463).
pick and mix' cheese variety packs GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pickled onions GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pickled vegetables GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pickles GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
pies (meat, vegetable or fruit, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
pigs, live taxable Fact sheet 'GST on livestock and game sales'.
pikelet mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pikelets (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
pine nuts (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pine nuts (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.
pita bread (filled) taxable Schedule 1, item 2 of the GST Act applies.
pita bread (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pita chips/crisps (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
pita chips/crisps (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
pita wraps (filled) Schedule 1, item 2 of the GST Act applies.
pita wraps (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pizza base mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pizza bases GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pizza flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
pizza roll (that can be cut and filled, is made from bread dough or topped with less than 30% pizza toppings) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 3 of the GST Act does not apply where the rolls are capable of being cut and filled, have a traditional bread dough base or have a topping of less than 30% compared with the depth of the whole product (refer ATO ID 2008/132 effective from 3/10/2008)
pizza roll (that cannot be cut and filled, is made from pizza dough and topped with more than 30% pizza toppings) taxable Schedule 1, item 3 of the GST Act applies. Similar to a pizza, pizza sub or pizza pocket (refer ATO ID 2008/132 effective from 3/10/2008).
pizzas, pizza subs, pizza pockets and similar food (perishable, shelf stable, frozen) taxable Schedule 1, item 3 of the GST Act applies.
platters of cheese, cold cuts, fruit, vegetables and other arrangements of food taxable Schedule 1, item 5 of the GST Act applies.
plum pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
plum sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
poffertjes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
poffertjes mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
polenta GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
polony GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
popcorn (popped) taxable Schedule 1, item 9 of the GST Act applies.
popping corn (unpopped corn kernels) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
poppy seed rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
poppy seed rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
poppy seeds GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies.
popsicles taxable Schedule 1, item 30 of the GST Act applies.
pork (joints, chops, racks, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Not food of a kind specified in Schedule 1 of the GST Act.
pork crackling/crisps/chips taxable Schedule 1, item 15 of the GST Act applies.
pork, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
potato balls GST-free Not food of a kind specified in Schedule 1 of the GST Act.
potato boreka (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply because a potato boreka is similar to a pie or pastie (refer to ATO ID 2002/119 ).
potato bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
potato bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
potato chips/crisps/sticks/straws taxable Schedule 1, item 15 of the GST Act applies.
potato dumplings GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
potato preparations (dehydrated) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
potato starch GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
potted herbs taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
poultry (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
poultry, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
poultry, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
powdered cocoa, marketed for the purpose of flavouring for milk GST-free Schedule 2, item 9 of the GST Act applies.
powdered drinking chocolate (and similar) mixes, marketed for the purpose of flavouring for milk GST-free Schedule 2, item 9 of the GST Act applies.
powdered fruit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
powdered fruit drink taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
powdered malt or malt extract drink mixes, marketed for the purpose of flavouring for milk GST-free Schedule 2, item 9 of the GST Act applies.
praline (filling for chocolates) taxable Schedule 1, item 8 of the GST Act applies.
prawn chips taxable Schedule 1, item 15 of the GST Act applies.
prawn crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
prawn crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
prawn larvae taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2001/561).
prawn tubes (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
prawns - crumbed (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
prawns kebabs, raw GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
prawns, cooked cold (coated or uncoated), live, fresh, frozen, raw GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
prawns, crumbed or battered (hot) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
preparations for drinking purposes that are marketed principally as tea, coffee or malted beverage preparations (not in ready-to-drink form) GST-free Schedule 2, item 7 of the GST Act applies.
prepared meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies. Examples include: curry and rice, mornays, seafood in sauce with pasta and/or vegetables, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
prepared product that does not need refrigeration or freezing for its storage GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: canned baby food, baked beans, spaghetti and Irish stews, dry packed meal kits and noodle side dishes.
prepared product that requires assembling before consumption GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: a curry or casserole with rice in individual packages that are heated separately and combined before consumption, meat or seafood in sauce with a serving suggestion to add rice/pasta and/or vegetables before consumption, products that require the consumer to cook and add meat to complete them. These types of meals are not packaged in a container from which they can be eaten and components need to be assembled on a plate prior to consumption or the product needs to be combined with other ingredients prepared by the consumer prior to consumption.
preservative - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium benzoate (E213), potassium bisulphite (E228) and sodium sorbate (E201).
preservative - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium benzoate (E213), potassium bisulphite (E228) and sodium sorbate (E201).
preservative marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
preservative which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
preservative which, at time of supply or importation is not a food additive considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: preservative intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
preservative which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: preservative intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
preserved ginger taxable Schedule 1, item 13 of the GST Act applies.
pretzel (plain bread roll formed in a pretzel shape) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pretzel knots/sticks taxable Schedule 1, item 32 of the GST Act applies.
probiotic drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
processed cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
processed cow's milk (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
processed grains, cereals and sugar cane not for human consumption taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
profiteroles (filled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
profiteroles (unfilled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
propellant gas to expel food from a container taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply because the gasses approved for use as food additives have no nutritional value.
prosciutto GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
protein shake mix taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
protein shake, ready to drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
protein/high protein bars taxable Schedule 1, item 11 applies because protein bars are considered to be food of a kind similar to muesli bars or health food bars (refer to ATO ID 2002/1046).
psyllium husks taxable Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product. Psyllium husks are considered to have the character of a supplement or laxative
pudding mix (powdered) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
puffed corn GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
puffed rice breakfast cereal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
puffed wheat breakfast cereal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pulses - farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
pulses - machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
pulses - machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
pumpernickel bread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pumpkin bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
pumpkin bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
pumpkin seeds (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
 
Q
 
Item GST Status Notes
quail GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
quesadilla dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
quiche (perishable, shelf stable, frozen) taxable Schedule 1, item 1 of the GST Act applies.
 
R
 
Item GST Status Notes
rabbit (whole, bone-in and boneless pieces, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rabbit, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
raising agent - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as sodium bicarbonate (E500) and potassium carbonate (E501).
raising agent - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as sodium bicarbonate (E500) and potassium carbonate (E501).
raising agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
raising agent packaged and marketed for retail sale GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: bicarb soda
raising agent which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example ammonium bicarbonate (E503).
raising agent which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: raising agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
raising agent which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: raising agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
raw nut mix GST-free Schedule 1, item 16 of the GST Act applies.
raw/unprocessed olives GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
recipe base or mix - dry/liquid/paste (packaged and marketed for retail sale) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
red bean cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
red bean ice-cream taxable Schedule 1, item 28 of the GST Act applies.
red bean mousse GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
red bean paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
red bean pie (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
red date and rock sugar nutritional supplement taxable Not food for human consumption. It is considered that the essential character of red date and rock sugar nutritional supplement is not that of food, but that of a supplement.
reduced fat milk (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
rehydration drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
rehydration drinks, non-carbonated containing less than 90% by volume of fruits or vegetable juice taxable Not a beverage of a kind specified in Schedule 2.
relish GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
restaurant dishes/meals taxable Dine-in. Exclusion at paragraph 38-3(1)(a) of the GST Act applies.
rice (arborio, basmati, short, medium or long grain, white, brown, sticky, wild) - cooked or uncooked, fresh, frozen or shelf stable, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rice cakes GST-free Schedule 1, item 32 of the GST Act does not apply. Rice cakes that are made principally from compressed cereal are considered to be different from biscuits.
rice crackers/biscuits taxable Schedule 1, item 32 of the GST Act applies.
rice crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
rice crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
rice flavouring mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
rice flour/glutinous rice flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
rice milk (unflavoured) GST-free Schedule 2, item 4 of the GST Act applies.
rice milk powder GST-free Ingredient for a beverage for human consumption that is of a kind specified at Schedule 2, item 1(a) of the GST Act. 'Milk' includes those derived from animal and plant sources. Amended with effect from 18/06/2010.
rice paper GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rice pilaf (takeaway) taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
rice pilaf meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
rice pudding (baked, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
rice pudding (rice boiled in milk or cream) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 20 of the GST Act does not apply to a rice pudding that is boiled not baked.
rice stick (noodle) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rice syrup GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies. Added with effect from 31 August 2011.
rice vermicelli GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rice, hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
rice-based ice-cream taxable Schedule 1, item 28 of the GST Act applies.
ricotta cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
risotto meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
roasted cereal beverage powder or granules GST-free Schedule 2, item 8 of the GST Act applies.
roasted nuts taxable Schedule 1, item 16 of the GST Act applies.
rock salt GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
roe and products consisting principally of roe taxable Schedule 1, items 17 and 18 of the GST Act Apply.
rolled oats GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rollmops GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rosemary skewers GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies (refer to ATO ID 2004/373).
rosewater essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
roti wraps (filled) taxable Schedule 1, item 2 of the GST Act applies.
roti wraps (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
roulade (without pastry) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
rugelach (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply. A rugelach is a sweet crescent shaped pastry product with cocoa and dates spread between layers of pastry similar to a tart or pastry.
rum essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
rusks for infants or invalids GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Rusks are excluded from Schedule 1, item 32 of the GST Act by Schedule 1, clause 5 of the GST Act that states that rusks for infants or invalids are not biscuit goods.
 
S
 
Item GST Status Notes
sago GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
salad (e.g. green, rice, pasta, coleslaw) not marketed as a prepared meal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
salad cream GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
salad dressings GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
salad products supplied in a jar - refrigeration or freezing not required for storage GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
salami GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
salmon (whole or fillets), supplied for human consumption - raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
salmon mousse GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
salmon spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
salsa GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
salt for human consumption (table, rock, iodised, sea) GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
sambal oelek GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
samosas - hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
samosas - refrigerated or frozen, but not hot GST-free Schedule 1, items 22, 23 and 25 do not apply because samosas are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche (refer ATO ID 2001/173)
sandwich spreads GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
sandwiches (using any type of bread or roll) taxable Schedule 1, item 2 of the GST Act applies.
sardines GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
sarsaparilla drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
satay sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
satay sauce mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
satay wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sauce mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sauces such as tomato, barbeque, tartare, apple, marinating, white GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
sauerkraut - not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
sausage casings (natural) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sausage mince GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
sausage rolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
sausages GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
savaloys GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
savoiardi (lady finger cookie) taxable Schedule 1, item 32 of the GST Act applies.
savoury snack consisting wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract that is similar to potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips taxable Schedule 1, item 18 of the GST Act applies.
savoury snack consisting wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract that is similar to salted, spiced, smoked or roasted nuts or seeds taxable Schedule 1, item 18 of the GST Act applies.
savoury steamed buns GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply.
savoury topped bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
savoury topped bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
scone mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
scones (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
scrolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
sea cake and sea shanties (frozen) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
seafood (whole, fillets, pieces or portions), supplied for human consumption - raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
seafood mix - raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
seafood platter taxable Schedule 1, item 5 of the GST Act applies.
seafood prepared meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies. Examples include: curry and rice, mornays, seafood in sauce with pasta and/or vegetables, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
seafood sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
seafood sticks - cooked hot takeaway taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
seasoning mix, paste, powder or sprinkle GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
seaweed - seasoned or roasted GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
seaweed sheets GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
seed potatoes taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product (refer to ATO ID 2001/271).
seedlings taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
seeds (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
seeds (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.
self-saucing pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
semolina GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sesame rings/sticks taxable Schedule 2, item 32 of the GST Act applies. Sesame rings/sticks are similar to pretzels.
sesame seed bar taxable Schedule 1, item 8 of the GST Act applies.
sesame seed rolls GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
sesame seeds GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies.
sfogliatine (venetian puff pastry cookie) taxable Schedule 1, item 32 of the GST Act applies.
sheep, live taxable Fact sheet 'GST on livestock and game sales'.
sheep's milk, processed (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
shepherd's pie (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
sherbet (fizzy powder sweet) taxable Schedule 1, item 8 of the GST Act applies.
sherbet (frozen dessert) taxable Schedule 1, item 29 of the GST Act applies.
sherbet powder to make an effervescent drink taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
shortbread taxable Schedule 1, item 32 of the GST Act applies.
shortbread mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
shredded chicken (tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
shrimp crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
shrimp crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
shrimp meat chip taxable Schedule 1, item 18 of the GST Act applies.
shrimp sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
shrimps, cooked cold (coated or uncoated), live, fresh, frozen, raw GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
shrimps, crumbed or battered (hot) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
simmer sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sippets (croutons) GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies.
skim milk (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
slices (bakery products, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
slim/slimming bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
small goods (such as cold meats, frankfurts, bacon and pate) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
small goods platter taxable Schedule 1, item 5 of the GST Act applies.
smoked fish products (such as salmon, kippers and eels) (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
smoked mussels GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
smoked nuts taxable Schedule 1, item 16 of the GST Act applies.
smoked oysters GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
smoothie packs containing ingredients such as fruits, vegetables, seeds etc to be used to make smoothie beverages (fresh, frozen, tinned, packaged) taxable An ingredient for a beverage and the ingredient is not of a kind specified in Schedule 2 of the GST Act.
snack pack (containing taxable and GST-free foods, e.g. cheese and biscuits, dip and crackers) taxable Combination of foods, at least one of which is taxable. Paragraph 38-3(1)(c) of the GST Act applies. Snack packs are usually supplied in a single moulded plastic container with a peel off covering that reveals separate compartments for the cheese/dip and the biscuits/crackers.
snails or escargot (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
soda water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
soft cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
soft drinks (carbonated beverages) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
soft serve ice-cream taxable Schedule 1, item 28 of the GST Act applies.
soft serve yoghurt taxable Schedule 1, item 28 of the GST Act applies.
sorbet taxable Schedule 1, item 29 of the GST Act applies.
soup (mixes, canned, dry packet, Tetra(r) packed) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Soup is specifically excluded from Schedule 1, item 4 of the GST Act.
soup bones GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
soup sippets (croutons) GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies.
soup stock/paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sourdough bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
sourdough bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
souvlaki wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
soy cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
soy chips taxable Schedule 1, item 18 of the GST Act applies.
soy grits GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
soy milk (sweetened) GST-free Schedule 2, item 4 of the GST Act applies because the soy milk is only sweetened not flavoured (refer to ATO ID 2001/366).
soy milk (unflavoured) GST-free Schedule 2, item 4 of the GST Act applies.
soy milk powder GST-free Ingredient for a beverage for human consumption that is of a kind specified at Schedule 2, item 1(a) of the GST Act. 'Milk' includes those derived from animal and plant sources. Amended with effect from 18/06/2010.
soy sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
soy sausages GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
soy spread (butter substitute) GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
soya beans - farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
soya beans - machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
soya beans - machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
soy-based butter GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
soy-based cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
soy-based cream cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
soy-based ice-cream taxable Schedule 1, item 28 of the GST Act applies.
spaghetti, canned (with sauce, sausages or cheese) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
speculaas (dutch windmill cookies) taxable Schedule 1, item 32 of the GST Act applies. Food of a kind similar to biscuits or cookies.
spice mix, paste, powder or sprinkle GST-free Spice. Paragraph 38-4(1)(e) of the GST Act applies.
spice plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
spiced chickpea savoury snack taxable Schedule 1, item 18 of the GST Act applies.
spiced nuts taxable Schedule 1, item 16 of the GST Act applies.
spicy bean sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
spirulina powder GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2004/677).
spirulina tablets or capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/677).
sponge cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
sponge cake flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sponge cake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sponge flan case (unfilled) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sports bars taxable Schedule 1, item 11 of the GST Act applies. Food of a kind similar to muesli bars or health food bars (refer ATO ID 2002/1046)
sports drink powder taxable Not a beverage of a kind specified on Schedule 2 of the GST Act.
sports drinks - rehydration, ready-to-drink taxable Not a beverage of a kind specified on Schedule 2 of the GST Act.
spreads for bread (such as, jam, peanut butter) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
spring roll pastry/wrappers GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
spring rolls - hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
spring rolls - refrigerated or frozen (not hot) GST-free 18/02/2009 Items 22, 23 and 25 do not apply because spring rolls are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche.
sprinkles taxable Schedule 1, item 14 of the GST Act applies.
squid - hot, crumbed or battered taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
squid - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
stabiliser - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: carbohydrate derivatives such as carrageenan (E407), modified starches such as acid treated starch (E1401) and dextrin roasted starch (E1400) and proteases (E1101) that are enzymes (proteins) that catalyze chemical reactions.
stabiliser - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: carbohydrate derivatives such as carrageenan (E407), modified starches such as acid treated starch (E1401) and dextrin roasted starch (E1400) and proteases (E1101) that are enzymes (proteins) that catalyze chemical reactions.
stabiliser marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
stabiliser which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: polyvinylpyrrolidone (E1201) a polymer with no nutritional value.
stabiliser which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: stabilisers intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
stabiliser which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: stabilisers intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
steamed pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
sticky date pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
stimulant drink, ready-to-drink taxable Not a beverage of a kind specified on Schedule 2 of the GST Act.
stir through sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
stir-fry paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
stock (liquid, powder, cubes, paste) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
stock feed taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
strasburg GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
strawberry essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
strudel (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
stuffed vine leaves GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
stuffing - hot cooked taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
stuffing mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
suet mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sugar GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sugar cake decorations taxable Schedule 1, item 14 of the GST Act applies.
sugar candy/sugar candy substitutes taxable Schedule 1, item 8 of the GST Act applies.
sugar cane juice (non alcoholic and non-carbonated) containing at least 90% by volume of juice GST-free Schedule 2, item 12 of the GST Act applies.
sugar cane juice containing less than 90% by volume of juice GST-free Not a beverage of a kind specified on Schedule 2 of the GST Act.
sugar flowers taxable Schedule 1, item 14 of the GST Act applies.
sugar marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
sugar substitute (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: saccharin, aspartame and phenylalanine.
sugar supplied as ingredient for home brewing taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
sugar, processed and supplied as food for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
sugar-free confectionery taxable Schedule 1, item 8 of the GST Act applies.
sukhiyan (Indian deep fried mung bean balls) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.
sundried or semi-dried tomatoes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
sunflower seeds GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
sunflower spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
sushi taxable Schedule 1, item 4 of the GST Act applies.
sushi mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sushi seasoning GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
sushi wrappers GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sweet & sour sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
sweet chilli wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
sweetening agent - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: lactitol (E966) and xylitol (E967), sweeteners containing amino acids such as: alitame (E956) and dietary mineral compounds such as: calcium cyclamate (E952) and potassium saccharine (E954).
sweetening agent - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: lactitol (E966) and xylitol (E967), sweeteners containing amino acids such as: alitame (E956) and dietary mineral compounds such as: calcium cyclamate (E952) and potassium saccharine (E954).
sweetening agent (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: saccharin, aspartame and phenylalanine.
sweetening agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
sweetening agent which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
sweetening agent which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: sweetening agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
sweetening agent which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: sweetening agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
sweetly filled or coated buns (a glaze is not considered a sweet coating, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
sweets taxable Schedule 1, item 8 of the GST Act applies.
syrups (such as maple syrup and ice-cream topping) for flavouring food GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
syrups for use only to flavour beverages taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
 
T
 
Item GST Status Notes
table salt GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies.
taco dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
taco sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
taco shells unfilled GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
tahini GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
tandoori wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
tapenade GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
tapioca GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
tapioca pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
tapioca starch GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
tarama (cod or carp roe) taxable Schedule 1, item 17 of the GST Act applies.
taro crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
taro crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
tart shells, unfilled GST-free Ingredients for food, paragraph 38-4(1)(b) applies.
tartare sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
tarts (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
tartufo taxable Schedule 1, item 29 of the GST Act applies.
tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
tea tree oil for medicinal or cosmetic purposes taxable Not an oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act does not apply.
tea, ready-to-drink taxable Schedule 2, clause 2 of the GST Act applies.
tea, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
teacake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
teacakes taxable Schedule 1, item 32 of the GST Act applies. Food of a kind similar to biscuits.
teriyaki sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
terrines GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
thickener - food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Most thickeners are derived from carbohydrates.
thickener - food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Most thickeners are derived from carbohydrates.
thickener (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: xanthan gum
thickener marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
thickener which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
thickener which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: thickeners intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
thickener which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: thickeners intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
thickshake mix marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies (refer to ATO ID 2002/982).
thickshakes taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
tinned fish (herrings, mackerel fillets, pilchards, salmon, sardines, tuna) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
tinned meals (casserole, chilli, curry, beef, chicken, fish, pasta) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 4 of the GST Act does not apply to prepared products that are shelf stable.
tinned shellfish (mussels, oysters) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
toffee apples GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 8 of the GST Act does not apply as the product consists principally of an apple rather than confectionery.
tofu GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
tofu mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
tomato paste GST-free Ingredients for food, paragraph 38-4(1)(b) applies.
tomato purée GST-free Ingredients for food, paragraph 38-4(1)(b) applies.
tomato sauce/ketchup GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
tongue GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
tonic water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
toppings (such as maple syrup and ice-cream topping) for flavouring food GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
torte (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
tortillas (unfilled) GST-free Ingredients for food, paragraph 38-4(1)(b) applies.
trail bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
trail mix containing processed/treated nuts, crystallised/glace fruit or confectionery pieces taxable Combination of foods, at least one of which is taxable. Paragraph 38-3(1)(c) of the GST Act applies.
trail mix containing raw nuts and/or seeds and/or dried fruits only GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
treacle GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
truffles (fungi) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
tuna (whole or fillets), supplied for human consumption - raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
tuna spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
turkey (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
turkey, live taxable Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
turkey, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
Turkish bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
Turkish bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
Turkish delight taxable Schedule 1, item 8 of the GST Act applies.
TV dinners that: directly compete with takeaways and restaurants, need refrigeration or freezing for their storage and are marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies. Examples include: curry and rice, mornays, seafood in sauce with pasta and/or vegetables, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
two-minute noodles GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
 
U
 
Item GST Status Notes
UHT/long-life milk GST-free Schedule 2, item 1(a) of the GST Act applies.
unfermented clarified grape juice for use in the manufacture of wine taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2001/373).
unfermented grape juice (still containing 5-8% pulp) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2001/372).
unleavened bread (not crispbread) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
unprocessed cow's milk taxable Unprocessed cow's milk. Exclusion from the meaning of food at paragraph 38-4(1)(ga) of the GST Act applies.
unprocessed grain, cereal or sugar cane taxable Exclusion from the meaning of food at paragraph 38-4(1)(h) applies.
unsalted raw nuts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
unshelled nuts (not processed) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
used cooking oil that is not marketed for culinary purposes taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2002/878).
uzhunnu vada (Indian deep fried urad bean balls) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.
 
V
 
Item GST Status Notes
vanilla bean paste GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
vanilla bean pods GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
vanilla essence/extract (natural or imitation) GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
veal (joints, steaks, ribs, diced, sliced, minced/ground), supplied for human consumption - raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
veal, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
vegeburgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
vegetable bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
vegetable bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
vegetable cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
vegetable croquette (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
vegetable cutlet (battered/crumbed, deep fried vegetable patty) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
vegetable drink concentrate containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
vegetable drink containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
vegetable drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
vegetable flavouring sauces GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
vegetable juice (non alcoholic and non-carbonated) containing at least 90% by volume of juice GST-free Schedule 2, item 12 of the GST Act applies.
vegetable oil GST-free Paragraph 38-4(1)(f) applies.
vegetable patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
vegetable plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
vegetable platter taxable Schedule 1, item 5 of the GST Act applies.
vegetable seedlings taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
vegetable triangles (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply.
vegetables (fresh, frozen, dried, pickled, bottled, tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
vegetables, not supplied as food for human consumption (for example: stock feed or pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
vegetarian meal that does not need refrigeration or freezing for its storage GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: canned baby food, baked beans, spaghetti and meat substitute stews, dry packed meal kits and noodle side dishes.
vegetarian meal that requires assembling before consumption GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: a curry or casserole with rice in individual packages that are heated separately and combined before consumption, meat substitute in sauce with a serving suggestion to add rice/pasta and/or vegetables before consumption, products that require the consumer to cook and add other ingredients to complete them. These types of meals are not packaged in a container from which they can be eaten and components need to be assembled on a plate prior to consumption or the product needs to be combined with other ingredients prepared by the consumer prior to consumption.
vegetarian meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Exclusion at Item 4, Schedule 1 applies. Examples include: curry and rice, mornays, vegetables in sauce with pasta or rice, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat substitute and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
vegetarian meat substitutes (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
vinaigrette GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
vine leaves GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
vinegar (balsamic, brown, cider, flavoured, malt, red wine, white wine, white, spiced) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
vinegar dressing GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
vinegar glaze GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
virgin coconut oil - supplied as an ingredient for food for human consumption GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies (refer to ATO ID 2002/164).
vitamin - food additive which, at the time of supply is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food. GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
vitamin - food additive which, at time of importation would, if it had been a supply, have been supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
vitamin (capsule, caplet, tablet or tincture) taxable Not food for human consumption. It is considered that the essential character of vitamin capsules, caplets, tablets or tinctures is not that of food, but that of a supplement.
vitamin which, at time of supply or importation is not considered essential to the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: vitamins intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
vitamin which, at time of supply or importation is not intended for use in the composition of food for human consumption. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: vitamins intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
vol-au-vent (filled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
vol-au-vent case (unfilled) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
 
W
 
Item GST Status Notes
wafer paper sheets marketed as ingredients for confectionery taxable Schedule 1, item 8 of the GST Act applies (refer to ATO ID 2004/442).
wafers taxable Schedule 1, item 32 of the GST Act applies.
waffle cones taxable Schedule 1, items 20 and 32 of the GST Act apply.
waffles (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
wasabi GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
wasabi peanuts taxable Schedule 1, item 18 of the GST Act applies.
wasabi peas taxable Schedule 1, item 18 of the GST Act applies.
water chestnuts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
water crackers or biscuits taxable Schedule 1, item 32 of the GST Act applies.
water, demineralised (not for human consumption) taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply.
water, natural non-carbonated without any additives (including spring and mineral) GST-free Schedule 2, item 14 of the GST Act applies.
weight-loss drink or shake taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 13 of the GST Act does not apply.
weisswurst GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
wheat germ GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
wheat germ oil (culinary use) GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies.
wheat gluten (meat substitute) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
whey GST-free Schedule 2, item 1(c) of the GST Act applies.
whey - lactofermented concentrate taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, items 1(c) and 2 of the GST Act do not apply (refer to ATO ID 2002/223).
whey paste GST-free Schedule 2, item 1(c) of the GST Act applies.
whey powder GST-free Schedule 2, item 1(c) of the GST Act applies.
whey protein powder taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, items 1(c) and 9 of the GST Act do not apply (refer to ATO ID 2002/224).
wine (alcoholic and non-alcoholic, still and sparkling) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
wine making ingredients taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act
wine must (consisting of grape juice, pulp, skins and seeds) taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2001/193).
wine vinegar GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
worcestershire sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
 
X
 
 
Y
 
Item GST Status Notes
yeast GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
yeast extracts GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies.
yeast-based spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies.
yeast-free bread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
yoghurt (made from any milk, plain or flavoured, regular or reduced fat) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
yoghurt drink powder taxable ATO ID 2003/1181 Item 9, Schedule 2 does not apply.
yoghurt starter powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
Yorkshire pudding - fresh or frozen, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
Yorkshire pudding mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies.
 
Z
 
Item GST Status Notes
zabaglione (Italian cream mousse) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.

References

Details of the GST status of major food and beverage product lines history
  Date: Version: Change:
  1 July 2010 Original ruling  
  31 August 2011 Consolidated ruling Addendum
  27 August 2014 Consolidated ruling Addendum
You are here 17 January 2018 Consolidated ruling Addendum