Goods and Services Tax Industry Issues
Food Industry Partnership

Addendum - Food Industry Partnership
What is food?

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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 FI1 to make minor style changes.

GST II FI1 is amended as follows:

1. Paragraph 4

In the first dot point, omit 's38-4(1)(f)'; substitute 'section 38-4(1)(f)'.

2. Paragraph 26

Omit the Example.

This Addendum applies from 1 April 2019.

Commissioner of Taxation
1 April 2019

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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References