| Disclaimer This edited version has been archived due to the length of time since original publication.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. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1051357142436
Date of advice: 9 April 2018
Ruling
Subject: GST and roasted vegetable
Question
Is the supply of the roasted vegetable (the Product) GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
The supply of the Product is GST-free under section 38-2 of the GST Act because:
● the Product is food for human consumption and therefore satisfies the definition of food (paragraph 38-4(1)(a) of the GST Act) and
● the supply of the Product does not fall within any of the exclusions in section 38-3 of the GST Act.
Relevant facts and circumstances
You are a food retailer and are registered for GST.
You are importing the Product in bulk in plain plastic bags. The Product is repacked in Australia for retail sale and labelled under your logo.
The Product is sold locally in Australia to retailers and to the food service market such as clubs and restaurants. The Product is sold frozen.
The Product is consumed by individuals/households in restaurants and at home. The Product will be served as part of a meal.
You provided pictures of a similar product. In a telephone conversation you confirmed that the product description, ingredients and preparation as shown on the pictures provided are correct for the Product.
● The Product is described as roast vegetables coated in batter, pre-fried and frozen.
● The ingredients include vegetables, oil, and flavouring.
The preparation is as follows:
● Cook from frozen. Once defrosted do not refreeze.
● Conventional Oven: Preheat oven to a certain temperature and cook for a certain period
● Fan Assisted Oven: Preheat oven to a certain temperature and cook for a certain period
● Ensure the roast vegetables are piping hot before serving.
● Not suitable for microwave cooking.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 38-2
A New Tax System (Goods and Services Tax) Act 1999 section 38-3
A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-3(1)(c)
A New Tax System (Goods and Services Tax) Act 1999 section 38-4
A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-4(1)(a)
A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, Clause 1, table
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
