Goods and Services Tax Industry Issues
Detailed Food List
Addendum - Details of the GST status of major food and beverage product lines
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum amends the Detailed food list to include an entry for smoothie packs.
The Detailed food list is amended as follows:
Insert after the first row of the table:
| 17 January 2018 |
Items added
The following item was added:
|
2. Table item 'smoked oysters'
After the row; insert
| smoothie packs containing ingredients such as fruits, vegetables, seeds etc to be used to make smoothie beverages (fresh, frozen, tinned, packaged) | taxable | An ingredient for a beverage and the ingredient is not of a kind specified in Schedule 2 of the GST Act. |
This Addendum applies on and from 17 January 2018.
Commissioner of Taxation
17 January 2018
References
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
