The ATO produces a detailed food list that enables you to check whether an item is GST-free as food or beverage under Australia’s GST law.
This “tool” is a public ruling for the purposes of the Taxation Administration Act 1953.
The ATO website states that
- Except where the item in the detailed food list indicates to the contrary, the goods and services (GST) status of an item has been set out on the basis that the food is not supplied as a dine-in or hot takeaway food or beverage item. The GST status is also provided on the basis that the requirements for the supply to be a taxable supply under paragraphs 9-5(a) to (d) of the A New Tax System (Goods and Services Tax) Act 1999(GST Act) have been satisfied.
- The supply of food that is for consumption on the premises from which it is supplied, or the supply of hot food for consumption away from those premises is a taxable supply where the requirements for a supply to be a taxable supply under paragraphs 9-5(a) to (d) of the GST Act are satisfied.
This last condition is interesting because, there is no need for an item to first qualify as taxable under section 9-5 for it to be GST-free.