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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1051305955363

NOTICE

This edited version has been found to be misleading or incorrect.

This notice must not be taken to imply anything about:

Edited versions cannot be relied upon as precedent or used for determining how the ATO will apply the law in other cases.

Date of advice: 15 November 2017

Ruling

Subject: GST and food

QUESTION AT ISSUE:

Is the supply of your meal that is not marketed as a prepared meal, GST-free?

FACTS:

DECISION:

Yes, the supply of your meal that is not marketed as a prepared meal is GST-free.

REASONS FOR DECISION:

A supply of food is GST-free if the product satisfies the definition of food as set out in the GST legislation and the supply is not excluded by another section of the GST legislation.

Food is defined in the GST legislation to include food for human consumption (whether or not requiring processing or treatment). The meal you supply is food for human consumption.

However, under the GST legislation a supply of food is not GST-free if it is food for consumption on the premises, hot food for consumption away from the premises or food marketed as a prepared meal, but not including soup.

You have advised the meal is not for consumption on the premises and is not sold as hot food for consumption away from the premises.

The classification of the meal depends on whether they are considered to constitute a 'prepared meal'.

The term 'prepared meal' is not defined in the GST legislation but the GST Food Guide at page four (a copy enclosed for your information) says that when determining whether food is marketed as a prepared meal you should consider how the goods are promoted or advertised. Consideration should also be given to the name, price, labelling, instructions, packaging and placement of the goods in the store.

Although your meal is advertised as ready for consumption, you have advised it is not marketed as a prepared meal.

Therefore, you are making a GST-free supply under the GST legislation when you sell your meal, as the meal is not for consumption on the premises, nor is it hot food for consumption away from the premises, nor marketed as a prepared meal.


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