The following amendments were made:

•

item description for 'breakfast cereal' (Detailed food list ID 126) was amended to add an exclusion for products 'that are a combination of foods including one or more taxable foods' and the Notes were updated to include '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).'

•

item description for 'breakfast food' (Detailed food list ID 128) was amended to add an exclusion for products 'that are a combination of foods including one or more taxable foods' and the Notes were updated to include '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).'

•

Notes for 'baby food' (Detailed food list ID 10) were amended to update the reference to clause 3 of Schedule 1

•

Notes for 'infant food' (Detailed food list ID 1336) were amended to update the reference to clause 3 of Schedule 1

•

entry for 'potato balls' (Detailed food list ID 1531) was amended to 'potato or other vegetable balls or bites (whether or not mashed or crumbed)' and the Notes updated to 'Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.'

•

item description for 'water, where alkaline or other additives are added' (Detailed food list ID 1847) was amended to 'alkaline water, where additives are added' and the Notes updated to include 'Item 14 of Schedule 2 of the GST Act does not apply because of the inclusion of additives. Examples include alkaline water where additives are added in the process to increase the pH level.'

•

Notes to 66 entries were updated to state that subsection 38-3.01(1) of the A New Tax System (Goods and Services Tax) Regulations 2019 (GST Regulations) applies as subsection 38-3.01(2) of the GST Regulations does not apply.

•

Notes to 10 entries were updated to state that subsection 38-3.01(1) of the GST Regulations does not apply as paragraph 38-3.01(2)(a) of the GST Regulations applies.

•

Notes to 23 entries were updated to state that section 13-10 applies and paragraph 38-3(1)(e) of the GST Act and subsection 38-3.01(1) of the GST Regulations does not apply as paragraph 38-3.01(2)(b) of the GST Regulations applies.

•

Notes to 24 entries were updated to state that subsection 38-3.01(1) of the GST Regulations does not apply as paragraph 38-3.01(2)(b) of the GST Regulations applies.

The following additions were made:

•

breakfast products that are a combination of foods including one or more taxable foods (Detailed food list ID 1849)

•

cordon bleu, cooked (not hot) or uncooked (Detailed food list ID 1850)

•

patty (i.e. meat, meat substitute, vegetable, or seafood patties) cooked (not hot) or uncooked (Detailed food list ID 1851)

The following entries were deleted as a new entry was added to combine the various categories of patty:

•

burger meat (uncooked patty) (Detailed food list ID 132)

•

chicken patty (not hot) (Detailed food list ID 988)

•

fish patty (not hot) (Detailed food list ID 1166)

•

hamburger patty (not hot) (Detailed food list ID 398)

•

meat substitute patty (not hot) (Detailed food list ID 1425)

•

vegetable patty (not hot) (Detailed food list ID 1779)

The following entries were deleted as a new entry was added to combine the cordon bleu entries:

•

chicken cordon bleu, uncooked (Detailed food list ID 178)

•

cordon bleu (chicken), uncooked (Detailed food list ID 238)

The following amendments were made:

•

item description for 'baby food (tins or jars)' (Detailed food list ID 10) was amended to 'baby food (not dry food) stored in tins, jars, pouches or satchels and does not require refrigeration or freezing' to reflect more modern containers for wet food that do not require refrigeration and the Notes were updated to confirm item 4 of Schedule 1 of the GST Act does not apply

•

entry for 'breakfast cereal' (Detailed food list ID 126) was amended to add an exclusion for products 'consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking)' and the Notes were updated to include reference to item 19 of Schedule 1 of the GST Act

•

entry for 'breakfast food' (Detailed food list ID 128) was amended to add an exclusion for products 'consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking)' and the Notes were updated to include reference to item 19 of Schedule 1 of the GST Act

•

entry for 'casserole mixes, dry' (Detailed food list ID 155) was updated to include 'dry or liquid'

•

entry for 'chips (deep-fried potato fingers, frozen)' (Detailed food list ID 195) was updated to cover frozen chips regardless of shape or size or type of vegetable and the Notes were updated to consider application of section 38-3 of the GST Act

•

entry for 'dip (with biscuits, wrapped individually and packaged together)' (Detailed food list ID 1107) was substituted to 'dip and biscuits sold as a single item for consumption', GST status was updated from mixed supply to taxable and the Notes were updated to refer to GSTD 2024/1

•

entry for 'infant food (tins or jars)' (Detailed food list ID 1336) was amended to 'infant food stored in tins, jars, pouches or satchels and does not require refrigeration or freezing' to reflect more modern containers for wet food that do not require refrigeration and the Notes were updated to confirm item 4 of Schedule 1 does not apply

•

entry for 'jelly, ready to eat' (Detailed food list ID 431) was updated to add an exclusion for 'jelly that is for adding to beverages such as milk tea, fruit tea, bubble tea'

•

entry for 'ketjap manis' (Detailed food list ID 1359) was amended to also refer to 'kecap manis' in description

•

entry of 'pizza bases' (Detailed food list ID 597) was updated to include 'fresh or frozen'

•

entry for 'rusks for infants' (Detailed food list ID 1609) was updated to include a description of 'rusk' in the Notes

•

Notes for 'blended seed and finely ground nut' (Detailed food list ID 926) were updated to refer to GSTD 2024/1

•

Notes for 'combat rations' (Detailed food list ID 1820) were updated to refer to combination of foods and mixed supplies

•

Notes for 'fruit and nut mix that includes glacé fruit or roasted nuts' (Detailed food list ID 369) were updated to refer to GSTD 2024/1

•

Notes for 'hampers' (Detailed food list ID 1299) were updated to refer to combination of foods and mixed supplies

•

entry for 'lunch kit (containing taxable and GST-free foods, e.g. tuna and biscuits)' (Detailed food list ID 1402) was substituted to 'tuna and biscuits sold as a single item for consumption' and the Notes were updated to refer to GSTD 2024/1

•

Notes for 'mixed dried fruit with glace cherries' (Detailed food list ID 1441) were updated to refer to GSTD 2024/1

•

Notes for 'snack pack' (Detailed food list ID 1659) were updated to refer to GSTD 2024/1

•

Notes for 'trail mix containing processed or treated nuts, crystallised/glace fruit or confectionery pieces' (Detailed food list ID 1754) were updated to refer to GSTD 2024/1

•

Notes to 305 entries were updated to consider the application of section 38-3 of the GST Act where the Notes only referred to the item being GST-free due to paragraph 38-4(1)(b), (e) or (f) of the GST Act applying

•

Detailed food list IDs were added to all entries to aid in referencing and internal ATO processes.

The following additions were made:

•

breakfast products that consist principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking)

•

dry foods for baby or infants not including rusks but including wafers, rice crackers, soft biscuits

•

dry processed snack foods for infants that are similar to potato crisps, sticks or straws, corn crisps or chips (whether or not they contain vegetable or fruit)

•

popping balls, popping pearls, tapioca pearls, aloe vera, jellies and other toppings and ingredients that are for adding to beverages (such as milk tea, fruit tea, bubble tea)

•

seeds or nuts that have been processed by activating in salt water and dehydrating

•

sport or energy gels containing a significant proportion of carbohydrates as ingredients (such as maltodextrin) and viscous in nature

•

water, where alkaline or other additives are added

•

yoghurt with breakfast cereal (where the yoghurt and dry breakfast cereal are in separate compartments of the one product)

•

new entries to consolidate various entries

-

arrangement of cheese, cold cuts, seafood, antipasto, fruits, vegetables or other foods where the food

o

is presented on a platter or other serving ware

o

is likely to be served in the same form in which it is sold

o

requires little or no additional preparation, such as cooking or heating (not thawing), and

o

is suitable for sharing

-

baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that are sold with taxable non-foodstuffs, such as aprons or biscuit cutters, within or attached to the box or packet

-

baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that contain chocolate chips within the mix (and contains no taxable food)

-

baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet

-

baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that do not contain any taxable ingredients.

The following entries were deleted as a consequence of the amendments to the 'breakfast cereal' and 'breakfast food' entries:

•

bran/bran based breakfast cereal

•

cereals, processed and supplied for human consumption

•

compressed oat biscuit breakfast cereal

•

compressed wheat biscuit breakfast cereal

•

dry cereal

•

muesli breakfast cereal

•

oat based breakfast cereal

•

puffed rice breakfast cereal

•

puffed wheat breakfast cereal.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes containing taxable foods separately packaged:

•

biscuit mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet

•

cake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet

•

cookie mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet

•

cupcake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet

•

fairy cake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes containing chocolate chips:

•

biscuit mixes that contain taxable ingredients, such as chocolate chips, within the mix

•

cake mixes that contain taxable ingredients, such as chocolate chips, within the mix

•

cookie mixes that contain taxable ingredients, such as chocolate chips, within the mix

•

cupcake mixes that contain taxable ingredients, such as chocolate chips, within the mix

•

fairy cake mixes that contain taxable ingredients, such as chocolate chips, within the mix.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes containing taxable foods separately packaged:

•

biscuit mixes that are sold with taxable non-foodstuffs, such as aprons or biscuit cutters, within or attached to the box or packet

•

cake mixes that are sold with taxable non-foodstuffs, such as aprons or patty pans, within or attached to the box or packet

•

cookie mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet

•

cupcake mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet

•

fairy cake mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes that do not contain any taxable ingredients:

•

biscuit mixes that do not contain any taxable ingredients

•

cake mixes that do not contain any taxable ingredients

•

cookie mixes that do not contain any taxable ingredients

•

cupcake mixes that do not contain any taxable ingredients

•

fairy cake mixes that do not contain any taxable ingredients

The following entries were deleted as new entry was added for arrangements of food:

•

antipasto platter

•

arrangements of food (platters)

•

cheese platters

•

cold cut platter

•

fruit platter

•

platters of cheese, cold cuts, fruit, vegetables and other arrangements of food

•

seafood platter

•

small goods platter

•

vegetable platter.

The following entries were deleted as they were duplicates of other entries:

•

frozen pizza bases

•

pavlova mix (dry ingredients).

The following amendments were made:

•

entry for breadcrumbs that are GST-free as an ingredient for food was amended to include reference to Schedule 1 of the GST Act

•

entry for brioche was amended to include brioche-style products

•

entry for cheese and bacon topped bread or roll was amended to change the reference in the Notes to Schedule 1 instead of Schedule 2

•

entry for cocoa powder was amended to clarify that it is GST-free when it is not marketed as an ingredient for confectionery

•

entry for coffee, instant (granules, powdered, freeze-dried) was amended to remove the word 'instant' and include coffee capsules for machines – there are other entries that cover instant coffee

•

entry for cold meats was amended to specify that they are not GST-free when sold as a platter or similar arrangement for food

•

entries for corn syrup, dextrose, glucose, lactose, malt extract and sugar (supplied as ingredients for home brewing) were amended to refer to both home and industrial brewing

•

entry for pita wraps (filled) was amended to add a classification of taxable as previously no classification was given

•

entry for seaweed – seasoned or roasted was amended to clarify that it is GST-free when not sold as a crispy or crunchy snack

•

entry for sugar cane juice containing less than 90% by volume of juice was amended to change the GST status to taxable, as it was incorrectly showing as GST-free – the detail in the note shows that this was an error

•

entry for syrups for use to flavour beverages was amended to remove the word 'only' and clarify that paragraph 38-3(1)(d) of the GST Act applies even if the product has a subsidiary use as an ingredient for non-beverage food products.

The following additions were made:

•

cocoa powder, cocoa mass, cocoa butter (marketed as an ingredient for confectionery)

•

coconut chips

•

fruit crumble (e.g. apple crumble dessert)

•

seaweed snacks (crunchy or crispy and packaged ready to eat)

•

smoothie powder

•

syrups marketed principally as an ice coffee preparation

•

yeast and malt for brewing alcoholic beverages.

The following entry was deleted as breadcrumbs are more likely to be an ingredient for food and are covered by a separate entry that will be amended to refer to Schedule 1:

•

breadcrumbs – GST-free – food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

The following entries were deleted as they were duplicates of other entries:

•

cold meat

•

damper

•

glacé fruit

•

pretzel (plain bread roll formed in a pretzel shape).

The following entry was deleted as this levy was terminated effective from 23 February 2009:

•

dairy adjustment levy on flavoured milk.

The following entry was deleted as it implied that all ingredients for food are GST-free, and flour and sugar have their own entries:

•

ingredients for food for human consumption (e.g. flour, sugar).

The following item was added:

•

smoothie packs containing ingredients such as fruit, vegetables, seeds etc to be used to make smoothie beverages (fresh, frozen, tinned, packaged) are taxable

The following entry was deleted:

•

tiramisu (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption)

The following amendments were made:

•

hampers. Reference to GSTR 2001/8 added to Notes

•

entries for vitamin and mineral amended to vitamins and minerals to address a search problem identified by industry

•

entries for Italian rolls and pizza roll amended to ensure consistency with ATO ID 2008/132)

•

entries for baby or infant beverage and formula and specialised baby/infant juice clarified

•

correction made to error in entry for invalid beverage

•

snack pack. Information added to Item and Notes to provide greater clarity on what the ATO considers a snack pack to be

•

correction made to error in item number of Schedule 1 for pastry triangles/parcels

•

description of various food items relating to the category of prepared food, bakery products or biscuit goods amended to reflect the content from clause 2 of Schedule 1 of the GST Act. Reference to clause 2 was added to Notes section of the relevant items

•

mineral, nutritional supplements and vitamin. Reference to 'Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product' deleted from Notes.

The following additions were made:

•

baked pudding, to confirm that baked puddings are taxable

•

pizza roll, to ensure consistency with ATO ID 2008/132

•

curry (without rice or other accompaniment, not marketed as a prepared meal), to provide greater clarity on when the ATO does not consider a prepared product to be a prepared meal

•

rice syrup

•

zabaglione (Italian cream mousse)

•

herbs for preparing tonic soups

•

essence of chicken – tonic/energy drink

•

nutritional supplements:

-

red date with rock sugar

-

bird's nest with and without rock sugar

•

dukkah (dry dip or marinade)

•

combat rations

•

Indian foods:

-

kumbilappam

-

elayappam

-

laddu

-

uzhunnu vada

-

banana roast

-

vegetable cutlet

-

sukhiyan

The following entries were deleted:

•

flatbread (pita, mountain, naan etc) – with pizza topping or filling more than 30%of the product's depth

•

pita bread topped with pizza toppings

These entries were not consistent with ATO ID 2008/132.

•

fruit snack (processed fruit strip/bar with a sugar content less than 40%)

•

fruit snack (processed fruit strip/bar with a sugar content equal to or greater than 40%)

These entries are currently under review as the ATO view needs to be clarified.

The following amendments were made:

•

removal of duplicated items for example, garlic bread, bread and rolls – garlic

•

alphabetical listing of items rather than categories for example, focaccias rather than bread and rolls – focaccias

•

food items listed to align with products on GS1net database.

The detailed food list was expanded to include new items and notes specific to each food item to provide a synopsis of our view.

The GST status has been changed from taxable to GST-free for entries for oat milk, rice milk powder and soy milk powder following a review of this product by us.

The GST status has been changed from taxable to GST-free for entries for Bread (and rolls) – Challah (chollah) and Chollah (challah) following a review of this product by us.

The word 'refrigerated' has been substituted for 'fresh' in entries for cannelloni, carbonara, lasagne, meals (complete), noodles in sauce and pasta meals in the alphabetical listing on 18 February 2009.

These items were updated because these items are only taxable as prepared meals where refrigeration or freezing is required for their storage. While the description 'fresh' may imply that refrigeration is required to store the product it was decided to use the word 'refrigeration' to more closely reflect the legislation.

For more information about the GST treatment of pizza rolls, refer to GST and pizza rolls fact sheet.

'Wine – non-alcoholic, non-carbonated containing 90% by volume of fruit or vegetable juice' was removed from 'W' in the alphabetical listing on 30 September 2008.

The item was removed because it was included in this location in the GST Detailed food list in error. The item, which follows item 12 in Schedule 2 to the GST Act is still listed under 'N' in the alphabetical listing.

Consist predominantly of cereals and sugars, may contain other ingredients such as fruits and/or nuts and are of a similar size and shape to muesli bars.

GST status: taxable

For more information about breakfast bars, refer to goods and services tax determination GSTD 2008/2 – Goods and services tax: are supplies of food known as breakfast bars GST-free?

Item 14 of Schedule 2 of the GST Act does not apply because of the inclusion of additives. Examples include alkaline water where additives are added in the process to increase the pH level.

•

is presented on a platter or other serving ware,

•

is likely to be served in the same form in which it is sold,

•

requires little or no additional preparation, such as cooking or heating (not thawing), and

•

is suitable for sharing

Item 4 of Schedule 1 does not apply to food that does not require refrigeration or freezing for its storage (clause 3 of Schedule 1).

Cooking/baking chocolate in a baking mix is not food of a kind marketed as an ingredient for confectionery. Schedule 1, item 8 of the GST Act does not apply.

•

consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking), or

•

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

Schedule 1, item 19 of the GST Act applies to products consisting principally of seeds or nuts that have been processed or treated by roasting, toasting, baking.

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).

•

consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking), or

•

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

Schedule 1, item 19 of the GST Act applies to products consisting principally of seeds or nuts that have been processed or treated by roasting, toasting, baking.

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).

Note: Platters and other serving arrangements of food are taxable as they are covered by item 5 of Schedule 1.

For more information on mixed supplies, refer GSTR 2001/8 and paragraphs 63 to 66 of GSTR 2006/9.

A rusk is a very hard dry biscuit or twice baked bread often given to babies that are teething.

For more information on mixed supplies, refer GSTR 2001/8 and paragraphs 63 to 66 in GSTR 2006/9.

Item 4 of Schedule 1 does not apply to food that does not require refrigeration or freezing for its storage (clause 3 of Schedule 1).

Determining if a product is an ingredient for a beverage requires consideration of the basic nature of the goods, including their composition and function.

A rusk is a very hard dry biscuit or twice baked bread often given to babies that are teething.