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This edited version has been archived due to the length of time since original publication.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: 1051357315831

Date of advice: 12 April 2018

Ruling

Subject: GST and burger kit

Question

Is the supply of 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:

Relevant facts and circumstances

You are a food retailer and are registered for GST.

The Product is a frozen burger kit. The burger kit consists of uncooked patty, bun and sautéed onion. The kit is sold as a frozen product.

The burger patty in the kit is raw and needs to be cooked before consumption. The bun is cooked but needs to be placed in the oven to reheat.

The Product is sold locally to retailers.

The Product is consumed by individuals/households at home.

You provided a picture of a packaging which contains the following information:

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, item 4

A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, Clause 1, table, item 6

A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 clause 2

A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 clause 3


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).