Goods and Services Tax Industry Issues
Food Industry Partnership

WITHDRAWN - Prepared food

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Notice of Withdrawal

Goods and Services Tax Industry Issue Prepared food (Issue 5 Prepared Food) is withdrawn with effect from 23 July 2025.

1. Issue 5 Prepared Food considers when a supply of food will not be GST-free under paragraph 38-3(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) as it is food of a kind specified in column 3 of table items 4 or 5 of clause 1 of Schedule 1 to the GST Act, being:

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'food marketed as a prepared meal, but not including soup' (table item 4)

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'platters etc. of cheese, cold cuts, fruit or vegetables and other arrangements of food' (table item 5).

2. Issue 5 Prepared Food is being withdrawn because our views on table items 4 and 5 are now set out in other public rulings.

3. Goods and Services Tax Determination GSTD 2025/1 Goods and services tax: supplies of food of a kind marketed as a prepared meal, which is being published on 23 July 2025, provides our view on table item 4.

4. GST Industry Issue GSTII FL1 Detailed Food List (DFL) includes various entries that provide our view on the application of table item 4 to specific products applying the principles in GSTD 2025/1.

5. The DFL provides our view on table item 5 (see DFL ID 1836).

Commissioner of Taxation
22 July 2025

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References

ATO references:
NO 1-141190L0