Freight & Trade Alliance (FTA) has been advised by the Australian Taxation Office of the publication of a new determination
| GSTD?2025/1 Supplies of food of a kind marketed as a prepared meal - which is intended to help importers determine whether a product is of a kind marketed as a prepared meal and therefore subject to GST. | Finalised ATO determination?clarifies their view on prepared meals for GST purposes
If you provide support to importers of foods that are marketed as prepared meals, you may be aware that GST applies to these products.
The Australian Taxation Office's (ATO) determination, GSTD 2025/1: Supplies of food of a kind marketed as a prepared meal, helps you determine whether a product is of a kind marketed as a prepared meal and therefore subject to GST. It provides practical examples to illustrate the principles?of their view.
The determination also outlines its impact on existing ATO advice and guidance products, including the Detailed Food List, which provides the GST status of many food and beverage product lines.?
The ATO encourages customs brokers to refer to the determination when advising importers of how GST applies to prepared meals or food products that may be described as such.
They have a range of resources to help you with GST classification of food products on their website. | |