| 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: 1052247552850
Date of advice: 3 May 2024
Ruling
Subject: GST classification of the food product
Question
Is the importation of a food product (Product) a non-taxable importation for the purposes of paragraph 13-10(b) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
Paragraph 13-10(b) of the GST Act provides that an importation is a non-taxable importation to the extent that, had it been a supply, the supply would have been a GST-free or input taxed supply.
The importation of the Product is a non-taxable importation under paragraph 13-10(b) of the GST Act because, it would have been a supply that was GST-free under section 38-2 of the GST Act if the importation had been a supply.
Relevant facts and circumstances
You are Australian entity which is registered for GST.
You import a food product (Product) into Australia from overseas.
The Product is a flavoured spread in the paste form.
The Product is not marketed as confectionary.
You provided images of the outer packaging and labelling of the Product.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 Section 13-5
A New Tax System (Goods and Services Tax) Act 1999 Paragraph 13-10(b)
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 Paragraph 38-4(1)(b)