How to check your business systems, processes and controls
You can use our self-review guide and checklist to:
- undertake regular self-reviews of the GST classification of your supplies
- assess the robustness of your business systems, processes and controls that directly impact your GST classification decisions.
Carrying out regular reviews will help you determine:
- the extent of any GST product classification risk in your business
- any corrective action that is required to address the identified gaps in your systems, processes and controls.
See the self-review guide for medium to large businesses and the self-review checklist for small to medium businesses.
Use these tools to check your GST product classification
The easiest way to work out the GST classification of your food or non-alcoholic beverage product is using the:
If you can't find the GST classification for your food or non-alcoholic beverage product using these, check our GST public advice and guidance or emerging issues and advice under development.
Detailed food list
You can use the itemised detailed food list (DFL) to check the GST status of major food and beverage product lines. The list includes items from A to Z, which you can quickly search. There’s also a table that outlines changes made over time for your reference.
The DFL is a public ruling for the purposes of the Taxation Administration Act 1953.
Food and beverage search tool
You can use the food and beverage search tool to search the DFL and check if your food or non-alcoholic beverage product is GST-free or taxable. This tool allows you to type in your food or beverage, rather than search manually through the itemised detailed food list.
National Product Catalogue
You can use the National Product Catalogue (NPC)External Link, previously known as GS1net, from barcode provider GS1 Australia to determine the GST classification of certain food and beverage products.
We have an arrangement with GS1 Australia to ensure food and beverage products shown on the NPC are correctly classified for GST purposes. Manufacturers and suppliers can ask us to confirm the GST status of their food or beverage products through the NPC when they publish their product information.
This arrangement is set out in PS LA 2012/2 (GA), which outlines the administrative approach we will take for past years or periods where manufacturers and other suppliers have applied our confirmed GST classification on the NPC.
It is important to note that the items listed on the NPC are very product-specific and GST classifications apply specifically to the particular listed item.
Check our GST public advice and guidance
Our public advice and guidance for the GST classification of food and beverage products will help you understand how the law applies to you.
Refer to the published GST bulletins, determinations, and rulings on food classification:
- GST Bulletin GSTB 2001/1 Pulses supplied as food for human consumption
- Goods and Services Tax Determination GSTD 2000/4 Goods and services tax: what does the word ‘premises’ mean in the expression, ‘a supply of food for consumption on the premises from which it is supplied’?
- Goods and Services Tax Determination GSTD 2000/5 Goods and services tax: when is a supply of food, in terms of paragraph 38-3(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, ‘for consumption on the premises from which it is supplied’?
- Goods and Services Tax Determination GSTD 2000/6 Goods and services tax: when is the supply of food packaging GST-free in terms of section 38-6 of the A New Tax System (Goods and Services Tax) Act 1999?
- Goods and Services Tax Determination GSTD 2002/2 Goods and services tax: what supplies of fruit and vegetable juices are GST-free?
- Goods and Services Tax Determination GSTD 2002/3 Goods and services tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together?
- Goods and Services Tax Determination GSTD 2008/2 Goods and services tax: are supplies of food known as breakfast bars GST-free?
- Goods and Services Tax Determination GSTD 2024/1 Goods and services tax: supplies of combination food
- Goods and Services Tax Ruling GSTR 2001/8 Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts.
You can also see our emerging issues and advice under development.
When our view should be applied prospectively
When providing advice, guidance or taking compliance action, we generally apply our view of the law from the date of effect of the relevant legislation.
However, in some situations we may apply our view prospectively only. This means it will apply from a future date, not to prior years or periods.
You can find more information in PS LA 2011/27 Determining whether the ATO’s views of the law should be applied prospectively only.
If we decide to apply our view prospectively only, we will advise you of our decision and the reason for it. However, we will reverse that decision where there is evidence of fraud, evasion, or tax avoidance.
Contact us about your food or beverage product classification
If you’re still uncertain about your GST classification decisions, you can seek further support, guidance and assistance using tailored technical assistance.