Goods and Services Tax Industry Issues
Detailed Food List

Addendum 3 - Details of the GST status of major food and beverage product lines

This Addendum amends the Detailed food list to include an entry for smoothie packs.

The Detailed food list is amended as follows:

1. History of changes

Insert after the first row of the table:

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

2. Table item 'smoked oysters'

After the row; insert

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.

This Addendum applies on and from 17 January 2018.

Commissioner of Taxation
17 January 2018

References