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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This Addendum amends the Detailed food list to amend existing entries, add new food and beverage product lines and delete existing entries which are either inconsistent with ATO ID 2008/132 or under review pending the clarification of the ATO view.

The Detailed food list is amended as follows:

1. Paragraph 4

Omit reference to 'sale' of food and substitute with 'supply' of food as per the statutory term used (refer section 38-2 of the GST Act).

2. Paragraph 8

(a)

Omit references to 'sale' of food and substitute with 'supply' of food as per the statutory term used (refer section 38-2 of the GST Act).

(b)

Omit 'it is supplied from'; substitute 'from which it is supplied'

3. Paragraph 11

Omit the paragraph.

4. Paragraph 12 and heading

Omit the paragraph, including heading and table.

5. History of changes

Insert after the first row of the table:

6. Table item 'amaretti (italian almond cookie)'

Omit 'italian'; substitute 'Italian'.

7. Table item 'baby beverage (marketed principally as a beverage for infants)'

Omit 'marketed principally as a beverage for infants'; substitute 'beverages, and ingredients for beverages, of a kind marketed principally as food for infants'.

8. Table item 'baby formula'

After 'baby formula'; insert '(beverages, and ingredients for beverages, of a kind marketed principally as food for infants)'.

9. Table item 'baked beans'

After the row; insert:

10. Table item 'baklava'(supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

11. Table item 'banana chips'

After the row; insert:

12. Table item 'biltong - semi-dried, soft'

After the row; insert:

13. Table item 'biscuit dough (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

14. Table item 'biscuits (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

15. Table item 'bread or roll with a sweet filling or coating (other than a glaze, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

16. Table item 'brioche (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

17. Table item 'brownie slice (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

18. Table item 'brownies (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

19. Table item 'buns with a sweet filling or coating (other than a glaze, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

20. Table item 'cakes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

21. Table item 'calzoni (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

22. Table item 'cheesecake (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

23. Table item 'chicken sausage roll (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

24. Table item 'chinese pancakes'

Omit 'chinese'; substitute 'Chinese'.

25. Table item 'chocolate éclair (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

26. Table item 'chocolate sponge roll (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

27. Table item 'christmas cake (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'christmas'; substitute 'Christmas'.

(b)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(c)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

28. Table item 'christmas pudding (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'christmas'; substitute 'Christmas'.

(b)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(c)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

29. Table item 'christollen (german christmas cake, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'german'; substitute 'German'.

(b)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(c)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

30. Table item 'cinnamon buns (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

31. Table item 'coffee scrolls (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

32. Table item 'cold meats'

After the row; insert:

33. Table item 'cookie dough (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

34. Table item 'cookies (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

35. Table item 'cream puffs (filled, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

36. Table item 'cream puffs (unfilled, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

37. Table item 'crepes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

38. Table item 'croissants (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

39. Table item 'croquembouche (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

40. Table item 'crostini (baked/dried/grilled italian mini toasts)'

Omit 'italian'; substitute 'Italian'.

41. Table item 'crostini (fried and/or seasoned italian mini toasts)'

Omit 'italian'; substitute 'Italian'.

42. Table item 'cupcakes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

After the row; insert:

43. Table item 'custard tart (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

44. Table item 'danish (apple, apricot etc, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'danish'; substitute 'Danish'.

(b)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(c)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

45. Table item 'date rolls (cakes, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

46. Table item 'doughnuts (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

47. Table item 'duck, not supplied for human consumption (for example: pet food)'

After the row; insert:

48. Table item 'eggs yolks (fresh, frozen, powdered)'

After the row; insert:

49. Table item 'english breakfast muffins (bread type)'

Omit 'english'; substitute 'English'.

50. Table item 'essence of chicken'

After the row; insert:

51. Table item 'fairy cakes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

52. Table item 'filo pastry with savoury vegetable filling (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'applies'; after '(food of a kind similar to pastizzi)' insert 'and clause 2 of the GST Act apply'.

53. Table item 'finger buns (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

54. Table item 'flapcakes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

55. Table item 'flapjacks (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

56. Table item 'flatbread (pita, mountain, naan etc) - plain'

After 'plain'; insert 'or flavoured'.

57. Table item 'flatbread (pita, mountain, naan etc) - with pizza topping or filling more than 30% of the product's depth'

Omit the row.

58. Table item 'frankfurt in pastry (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

59. Table item 'fruit bun with a sweet filling or coating (other than a glaze, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

60. Table item 'fruit cake (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

61. Table item 'fruit loaf with a sweet filling or coating (other than a glaze, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

62. Table item 'fruit scrolls (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

63. Table item 'fruit snack (processed fruit strip/bar with a sugar content equal to or greater than 40%)'

Omit the row.

64. Table item 'fruit snack (processed fruit strip/bar with a sugar content less than 40%)'

Omit the row.

65. Table item 'gingerbread (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

66. Table item 'greek whole fruits in syrup'

Omit 'greek'; substitute 'Greek'.

67. Table item 'griddlecakes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

68. Table item 'hampers'

At the end of the paragraph in column three; insert 'For more information on mixed supplies you can refer to the following Goods and Services Tax Rulings: GSTR 2001/8 Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts and GSTR 2006/9 Goods and services tax: supplies (paragraphs 63 to 66).'.

69. Table item 'herbal tea/drink, supplied for medicinal or therapeutic purposes'

After the row; insert:

70. Table item 'hopia (Asian pastry with sweet filling, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

71. Table item 'hot cakes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

72. Table item 'hot cross bun with a sweet filling or coating (other than a glaze, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

73. Table item 'infant beverage (marketed principally as a beverage for infants)'

Omit 'marketed principally as a beverage for infants'; substitute 'beverages, and ingredients for beverages, of a kind marketed principally as food for infants'.

74. Table item 'infant formula'

After 'infant formula'; insert '(beverages, and ingredients for beverages, of a kind marketed principally as food for infants)'.

75. Table item 'invalid beverage (marketed principally as a beverage for infants)'

After 'invalid beverage'; omit '(marketed principally as a beverage for infants)'; substitute '(beverages, and ingredients for beverages, of a kind marketed principally as food for invalids)'.

76. Table item 'irish stews (canned)'

Omit 'irish'; substitute 'Irish'.

77. Table item 'italian bread and rolls such as ciabatte loaves and rolls and focaccias (unfilled)'

Omit 'italian'; substitute 'Italian'.

78. Table item 'italian bread and rolls such as ciabatte loaves and rolls and focaccias (filled)'

Omit 'italian'; substitute 'Italian'.

79. Table item 'italian rolls (topped with more than 30% pizza toppings)'

(a)

Omit 'italian'; substitute 'Italian'.

(b)

Omit '(topped with more than 30% pizza toppings)'; substitute '(that are not capable of being cut and filled, are made from pizza dough and topped with more than 30% pizza toppings)'.

80. Table item 'italian rolls (topped with less than 30% pizza toppings)'

(a)

Omit 'italian'; substitute 'Italian'.

(b)

Omit '(topped with less than 30% pizza toppings)'; substitute '(that can be cut and filled, are made from bread dough or topped with less than 30% pizza toppings)'.

(c)

Omit 'dough base and'; substitute 'dough base or'.

81. Table item 'jam sponge roll (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

82. Table item 'juice - specialised baby/infant beverage'

After 'juice - specialised baby/infant beverage'; insert 'less than 90% by volume of juice (beverages, and ingredients for beverages, of a kind marketed principally as food for infants)'.

83. Table item 'kransky'

After the row; insert:

84. Table item 'lactose supplied as an ingredient for home brewing'

After the row; insert:

85. Table item 'lamington fingers (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

86. Table item 'lamingtons (cakes, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

87. Table item 'meat pie (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

88. Table item 'mineral capsule, caplet or tablet'

(a)

Omit 'mineral capsule, caplet or tablet'; substitute 'mineral (capsule, caplet, tablet or tincture)'.

(b)

Omit 'Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.'.

(c)

Omit 'caplets or tablets'; substitute 'caplets, tablets or tinctures'.

89. Table item 'muffins (cake type, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

90. Table item 'mushroom boreka (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; after '(food similar to a pie or pastie) insert 'and clause 2 of the GST Act apply'.

91. Table item 'nutritional supplements'

(a)

Omit 'Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.'.

92. Table item 'oriental bun - with sweet filling (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

93. Table item 'oriental pancake with sweet filling (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

94. Table item 'pancakes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

95. Table item 'panettone (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

96. Table item 'panjacks (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

97. Table item 'pasties (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

98. Table item 'pastizzi (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

99. Table item 'pastries (e.g. danish, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'danish'; substitute 'Danish'.

(b)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(c)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

100. Table item 'pastry triangles/parcels (filled and baked, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'item 22'; substitute 'item 25'.

(c)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

101. Table item 'pies (meat, vegetable or fruit, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

102. Table item 'pikelets (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

103. Table item 'pita bread (topped with pizza ingredients)'

Omit the row.

104. Table item 'pizza roll'

(a)

After 'pizza roll'; insert '(that can be cut and filled, is made from bread dough or topped with less than 30% pizza toppings)'.

(b)

Omit 'dough base and'; substitute 'dough base or'.

(c)

After the row insert:

105. Table item 'plum pudding (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

106. Table item 'poffertjes (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

107. Table item 'potato boreka (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

108. Table item 'profiteroles (filled, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

109. Table item 'profiteroles (unfilled, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

110. Table item 'red bean cake (filled, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

111. Table item 'red bean pie (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

After the row; insert:

112. Table item 'rice pudding (baked, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

113. Table item 'rice stick (noodle)'

After the row; insert:

114. Table item 'rugelach (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

115. Table item 'sausage rolls (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

116. Table item 'scones (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

117. Table item 'scrolls (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

118. Table item 'self-saucing pudding (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

119. Table item 'shepherd's pie (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

120. Table item 'slices (bakery products, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

121. Table item 'snack pack (containing taxable and GST-free foods, e.g. cheese and biscuits)'

(a)

After 'biscuits'; insert ', dip and crackers'.

(b)

At the end of the paragraph in column three; insert 'Snack packs are usually supplied in a single moulded plastic container with a peel off covering that reveals separate compartments for the cheese/dip and the biscuits/crackers.'.

122. Table item 'sponge cake (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

123. Table item 'steamed pudding (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

124. Table item 'sticky date pudding (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

125. Table item 'strudel (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

126. Table item 'sugar free confectionary'

After the row; insert:

127. Table item 'sweetly filled or coated buns (a glaze is not considered a sweet coating, supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

128. Table item 'tapioca pudding (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

129. Table item 'tarts (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

130. Table item 'teacake (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

131. Table item 'tiramisu (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

132. Table item 'torte (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

133. Table item 'turkish bread and rolls (filled)'

Omit 'turkish'; substitute 'Turkish'.

134. Table item 'turkish bread and rolls (unfilled)'

Omit 'turkish'; substitute 'Turkish'.

135. Table item 'turkish delight'

Omit 'turkish'; substitute 'Turkish'.

136. Table item 'used cooking oil that is not marketed for culinary purposes'

After the row; insert:

137. Table item 'vegetable croquette (not hot)'

After the row; insert:

138. Table item 'vegetable triangles (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

139. Table item 'vitamin capsule, caplet or tablet'

(a)

Omit 'vitamin capsule, caplet or tablet'; substitute 'vitamin (capsule, caplet, tablet or tincture).

(b)

Omit 'Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.'.

(c)

Omit 'caplets or tablets'; substitute 'caplets, tablets or tinctures'.

140. Table item 'vol-au-vent (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

141. Table item 'waffles (supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating)'

(a)

Omit 'supplied hot or cold or requiring cooking, heating, thawing or chilling prior to eating'; substitute 'supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption'.

(b)

Omit 'of the GST Act applies'; substitute 'and clause 2 of the GST Act apply'.

142. Table item 'yorkshire pudding - fresh or frozen, but not hot'

Omit 'yorkshire'; substitute 'Yorkshire'.

143. Table item 'yorkshire pudding mix'

Omit 'yorkshire'; substitute 'Yorkshire'.

After the row; insert:

This Addendum applies on and from 31 August 2011.

Commissioner of Taxation
31 August 2011

References