Goods and Services Determination
GSTD 2025/1ER1 - Erratum
Goods and services tax: supplies of food of a kind marketed as a prepared meal
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Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects GSTD 2025/1 to fix typographical errors and omissions.
GSTD 2025/1 is corrected as follows:
In the first dot point, after 'paragraph 38-3(1)(a))', insert a comma.
(a) In the quotation, at the end of paragraph (b), insert a semicolon.
(b) In the quotation, omit the second instance of ellipsis points.
Omit Diagram 1; substitute:
(a) Above the paragraph, insert preamble:
This Appendix sets out a practical administration approach to assist taxpayers in complying with relevant tax laws. Provided you follow the advice in this appendix in good faith and consistently with the Ruling section, the Commissioner will administer the law in accordance with this approach.
(b) In footnote 46, omit '28 August 2024'; substitute '23 July 2025'.
This Erratum applies from 23 July 2025.
Commissioner of Taxation
30 July 2025
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References
ATO references:
NO 1-ZZQI9JP