| 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: 1052191625579
Date of advice: 16 February 2024
Ruling
Subject: GST and food classification
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
Based on the information provided, the Products have the essential character of food for human consumption and thus, they satisfy the definition of 'food' under paragraph 38-4(1)(a) of the GST Act. In addition, the supply of the Products does not fall within any of the exclusions under section 38-3 of the GST Act. As such, the supply of the Products is GST-free under section 38-2 of the GST Act.
This ruling applies for the following period:
1 July 20YY - 30 June 20YY
Relevant facts and circumstances
The entity is registered for GST.
The entity sells the Products that were developed to deliver the right mix of nutrients in one package.
The Products are described as a source of carbohydrate that provide consumers with an energy boost.
The entity provided samples of the Products.
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