Draft Goods and Services Tax Determination

GSTD 2024/D1W

Goods and services tax: supplies of food of a kind marketed as a prepared meal

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Notice of Withdrawal

Draft Goods and Services Tax Determination GSTD 2024/D1 is withdrawn with effect from today.

1. GSTD 2024/D1, which issued on 27 March 2024, explains our view on the circumstances in which a supply of food is not GST-free under paragraph 38-3(1) of the A New Tax System (Goods and Services Tax) Act 1999 because it is a supply of food of a kind 'marketed as a prepared meal'.

2. GSTD 2024/D1 has been withdrawn and replaced by Draft Goods and Services Tax Determination GSTD 2024/D3 Goods and services tax: supplies of food of a kind marketed as a prepared meal, which issued on 16 October 2024.

Commissioner of Taxation
16 October 2024

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References

ATO references:
NO 1-ZZQI9JP