A New Tax System (Goods and Services Tax) Act 1999

Schedule 1 - Food that is not GST-free  

Note 1:

See section 38-3 .

Note 2:

The second column of the table is not operative (see section 182-15 ).


1   Food that is not GST-free  
* Food specified in the third column of the table is not GST-free.

Food that is not GST-free
Item Category Food
1 Prepared food quiches
2   sandwiches (using any type of bread or roll)
3   pizzas, pizza subs, pizza pockets and similar *food
4   *food marketed as a prepared meal, but not including soup
5   platters etc. of cheese, cold cuts, fruit or vegetables and other arrangements of *food
6   hamburgers, chicken burgers and similar *food
7   hot dogs
8 Confectionery confectionery, *food marketed as confectionery, food marketed as ingredients for confectionery or food consisting principally of confectionery
9   popcorn
10   confectionery novelties
11   *food known as muesli bars or health food bars, and similar foodstuffs
12   crystallised fruit, glace fruit and drained fruit
13   crystallised ginger and preserved ginger
14   edible cake decorations
15 Savoury snacks potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips
16   seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way
17   caviar and similar fish roe
18   *food similar to that covered by item 15 or 16, whether or not it consists wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract and whether or not it is artificially flavoured
19   *food consisting principally of food covered by items 15 to 18
20 Bakery products cakes, slices, cheesecakes, pancakes, waffles, crepes, muffins and puddings
21   pavlova and meringues
22   pies (meat, vegetable or fruit), pasties and sausage rolls
23   tarts and pastries
24   doughnuts and croissants
25   pastizzi, calzoni and brioche
26   scones and scrolls
27   bread (including buns) with a sweet filling or coating
28 Ice-cream food ice-cream, ice-cream cakes, ice-creams and ice-cream substitutes
29   frozen confectionery, frozen yoghurt and frozen fruit products (but not frozen whole fruit)
30   flavoured iceblocks (whether or not marketed in a frozen state)
31   any *food similar to food listed in items 28 to 30
32 Biscuit goods *food that is, or consists principally of, biscuits, cookies, crackers, pretzels, cones or wafers

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