| 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: 1051977666857
Date of advice: 2 June 2022
Ruling
Subject: Importation of food products
Question
Is the importation of the frozen dough with butter filling and the sweet toppings packaged separately (the Products) into Australia by you a non-taxable importation pursuant to section 13-10 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes, the importation of the Products is a non-taxable importation pursuant to section 13-10 of the GST Act because it would have been a supply that was GST-free if it had been a supply.
The supply of the Product is GST-free under section 38-2 of the GST Act because:
• the Products are ingredients for food for human consumption and satisfy the definition of food in paragraph 38-4(1)(b) of the GST Act; and
• the Products are not food of a kind that is specified in the table in clause 1 of Schedule 1 to the GST Act (Schedule 1). We note that the butter filling consists of butter/fat only, hence it is not a sweet filling; and the sweet topping is separately packaged from the dough.
Hence the supply of the Products is not excluded from being GST-free by section 38-3 of the GST Act. Consequently, your importation of the Product is non-taxable under section 13-10 of the GST Act and therefore would not be subject to GST.
Relevant facts and circumstances
You import the following products (Products) into Australia:
1. Frozen Dough with a butter filling
2. Frozen Topping (Frozen Flavour paste)
The dough and topping are packaged separately although imported together.
You provided product information.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 13-10
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)(b)
A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 clause 1