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Edited version of private advice
Authorisation Number: 1051850062926
Date of advice: 20 August 2021
Ruling
Subject: GST and food
Question
Is the supply of the Products GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
A supply of food is GST-free under section 38-2 of the GST Act if the product satisfies the definition of food in section 38-4 of the GST Act and the supply is not excluded from being GST-free by section 38-3 of the GST Act.
The supply of the Products is GST-free under section 38-2 of the GST Act because:
• the Products satisfy the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption and
• the supply of the Products does not fall within any exclusions in section 38-3 of the GST Act.
Relevant facts and circumstances
You sell the Products and you are registered for GST.
The Products are a range of pre-cooked marinated meat. The Products are fully cooked and fresh chilled.
The Products are vacuum sealed and have a shelf life of a number of weeks chilled. The Products must be kept refrigerated at a certain temperature and used within a few days of opening.
The Products need to be reheated before serving and consumed by the end user as part of a meal.
The Products can be reheated using a grill or oven at a particular temperature, glazed with enclosed sauce, reduced for a number of minutes depending on the cut and size of the portion and served with vegetables and/or salads.
The Products are sold to supermarkets and wholesale distributors. In a supermarket the Products are in the chilled meats section with pre-cooked marinated meats.
You provided a brochure, images of the Products and the labels of the available flavours and cuts of meat.
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.