| Disclaimer 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 private advice
Authorisation Number: 1052297900835
Date of advice: 19 September 2024
Ruling
Subject: GST - food or product
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 Product satisfies the definition of food under section 38-4 of the GST Act. The Product is not food of a kind specified in the third column of the table in clause 1 of Schedule 1 to the GST Act (Schedule 1), or food that is a combination of one or more foods at least one of which is food of such a kind. None of the other paragraphs in section 38-3 of the GST Act applies. Therefore, the supply of the Product is GST-free under section 38-3 of the GST Act.
This ruling applies for the following period
September 20YY - September 20YY
Relevant facts and circumstances
The entity is registered for GST.
The entity is supplying the Product which consists of two ingredients that are contained in separate sealed bags and placed in a box.
The Product is supplied frozen; and thus, needs to be defrosted and heated before it is consumed.
The Product requires other ingredients that are not supplied with the Product. The Product does not have similar composition of those supplied in the restaurants and takeaway shops.
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 section 38-4
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).
