Goods and Services Tax Industry Issues
Detailed Food List

Addendum - Details of the GST status of major food and beverage product lines

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Industry Issue GST II FL1 to align relevant entries with Goods and Services Tax Determination GSTD 2024/1 Goods and services tax: supplies of combination food, add new food and beverage product lines, merge similar entries, update a number of entries to correctly reference the updates to 'A New Tax System (Goods and Services Tax) Regulations 2019', delete duplicate entries and combine similar entries.

GST II FL1 is amended as follows:

1. Paragraph 11

In Table 1, add new rows:

2. Detailed food list tables

(a) In the following entries, in the Notes, after 'GST Act' omit 'and subregulation 38-3.02(2) of the GST Regulations do not apply'; substitute 'and subsection 38-3.01(1) of the GST Regulations apply as subsection 38-3.01(2) of the GST Regulations does not apply': Detailed food list IDs 865, 864, 863, 881, 880, 879, 884, 887, 889, 888, 948, 950, 949, 1126, 1128, 1127, 1137, 1136, 1161, 1160, 1159, 1184, 1183, 1182, 1189, 1191, 1190, 1198, 1200, 1199, 1206, 1208, 1207, 1255, 1257, 1256, 1274, 1276, 1275, 1284, 1285, 1322, 1324, 1323, 1379, 1380, 1436, 1437, 1549, 1551, 1550, 1558, 1574, 1576, 1575, 1689, 1691, 1690, 1719, 1721, 1720, 1741, 1743, 1742, 1790, 828.

(b) In the following entries, in the Notes, after 'GST Act' omit 'and paragraph 38-3.02(2)(a) of the GST Regulations apply'; substitute 'and subsection 38-3.01(1) of the GST Regulations do not apply as paragraph 38-3.01(2)(a) of the GST Regulations applies': Detailed food list IDs 69, 1025, 1070, 1179, 1195, 1203, 1571, 1706, 1716, 1738.

(c) In the following entries, in the Notes, after '13-10' omit 'and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations'; substitute 'applies. Paragraph 38-3(1)(e) of the GST Act and subsection 38-3.01(1) of the GST Regulations do not apply as paragraph 38-3.01(2)(b) of the GST Regulations applies': Detailed food list IDs 862, 878, 886, 947, 1125, 1135, 1158, 1181, 1188, 1197, 1205, 1254, 1273, 1283, 1321, 1378, 1435, 1548, 1573, 1688, 1718, 1740, 1789.

(d) In the following entries, in the Notes, after 'GST Act' omit 'and paragraph 38-3.02(2)(b) of the GST Regulations apply'; substitute 'and subsection 38-3.01(1) of the GST Regulations do not apply as paragraph 38-3.01(2)(b) of the GST Regulations applies': Detailed food list IDs 861, 877, 885, 946, 1124, 1134, 1157, 1180, 1187, 1196, 1204, 1253, 1272, 1282, 1320, 1377, 1434, 1547, 1572, 1687, 1717, 1739, 1788.

(e) In Detailed food list ID 1422, in the Notes, omit the entry; substitute:

Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and subsection 38-3.01(1) of the GST Regulations do not apply as paragraph 38-3.01(2)(b) of the GST Regulations applies to meat cure used as a preservative for meat (refer to ATO ID 2004/444).

(f) In Detailed food list IDs 10 and 1336, in the Notes, omit 'clause 4'; substitute 'clause 3'.

(g) Insert the following entries:

(i) In Table B:

1849

breakfast products that are a combination of foods including one or more taxable foods

Taxable

Paragraph 38-3(1)(c) of the GST Act applies to a combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act (refer GSTD 2024/1).

(ii) In Table C:

1850

cordon bleu, cooked (not hot) or uncooked

GST-free

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

(iii)In Table P

1851

patty (i.e. meat, meat substitute, vegetable, or seafood patties) cooked (not hot) or uncooked

GST-free

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

(h) Omit the wording of Detailed food list ID 126; substitute:

(i) Omit the wording of Detailed food list ID 128; substitute:

(j) Omit the wording of Detailed food list ID 1531; substitute:

(k) Omit the wording of Detailed food list ID 1847; substitute:

(l) In the following entries, in the Notes, after 'application', omit the comma; substitute a full stop: Detailed food list IDs 1257, 1576.

(m) In the following entries, at the end of the Notes, insert a full stop: Detailed food list IDs 680, 756, 916, 79, 191, 1335, 1337, 1341, 1551, 1550, 1691, 1690, 1790, 828, 1802.

(n) In Detailed food list ID 429, in the Notes, after 'applies', delete the semi-colon.

(o) In the following entries, at the end of the Notes, omit the full stop: Detailed food list ID 1778, 1789.

(p) In Detailed food list ID 1210, in the GST Status, insert 'see Notes'.

This Addendum applies to tax periods both before and after its date of issue. As the Addendum applies both before and after its date of issue, both the pre-addendum wording of GST II FL1 and the revised wording in the Addendum will apply for overlapping periods of time. In these circumstances, entities can choose to rely on either version when applying GST II FL1 during that period.^[1]

Commissioner of Taxation
28 August 2024

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References

ATO references:
NO 1-11E32GCQ

Business Line:  ISP