ATO advice and guidance issue list

Following is a list of the ATO advice and guidance issuing in the week commencing 26 February 2024.

The documents will be available from 2:00 pm AEDT on the scheduled date at

Goods and Services Tax Determination

GSTD 2024/1 Goods and services tax: supplies of combination food
This Determination provides the Commissioner's view on the meaning of 'food that is a combination of one or more foods' for the purposes of paragraph 38-3(1)(c) of A New Tax System (Goods and Services Tax) Act 1999 following the Administrative Appeals Tribunal decision in Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1664.
Publication date 28 February 2024



GST II FL1 Detailed Food List
This Addendum amends the Detailed Food List to align relevant entries with GSTD 2024/1, add new food and beverage product lines, merge similar entries and update a number of entries to better explain why they are GST-free.
Publication date 28 February 2024


Class ruling

CR 2024/13 Parks Victoria - Early Retirement Scheme 2024
Publication date 28 February 2024



TR 95/2 Income tax: Overseas Aid Gift Deduction Scheme
Publication date 28 February 2024