Private ruling: GST - prepared meals
Date of advice: 12 May 2026
Published: 27 July 2026

Ruling: Q1: Is the supply of the X chilled Products GST-free supply under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: No.

Relevant facts and circumstances: You are a non-resident entity. You do not have Australian Business Number (ABN) and are not registered for GST. You are engaged in an enterprise of producing chilled food products. The chilled products you supplied to the Australian market are high quality, multi component meals designed to deliver authentic, healthy food experience, rather than simple market convenience foods. You are currently finalising commercial negotiations with major Australian retailers, including ABC on Delivered Duty Paid (DDP) terms to supply the Products. Under the proposed DDP structure: • You will act as the Importer of Record for the Products; • You will be liable for GST on importation of the Products into Australia; and • You will obtain an ABN and register for GST in Australia. Your proposed supply arrangements under DDP terms constitute the relevant future scheme for which this ruling is sought. Your Products require refrigeration.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-2 | A New Tax System (Goods and Services Tax) Act 1999 section 38-3 | A New Tax System (Goods and Services Tax) Act 1999 section 38-4

Reasons for decision: Summary: The Products meet the minimum 150g quantity and multi-component composition thresholds of Goods and Services Tax Determination GSTD 2025/1 Goods and services tax: supplies of food of a kind marketed as a prepared meal . The Products contain raw components and not ready to eat. The Products require full cooking to become edible and texturally correct. The Products contain components that are partially cooked and/or raw. This approach helps maintain quality during distribution while also requiring the consumer to complete the cooking process to achieve the intended flavour and texture. | Detailed Reasoning - Relevant Legislation: A supply of food is GST-free under section 38-2 of the GST Act if the product satisfies the definition of food in section 38-4 of the GST Act and the supply is not excluded from being GST-free by section 38-3 of the GST Act. The Products meet the definition of food in section 38-4 of the GST Act. Pursuant to paragraph 38-3(1)(c) of the GST Act, food is not GST-free under section 38-2 of the GST Act if it is a supply of food of a kind specified in the third column of the table in clause 1 of Schedule 1 to the GST Act (Schedule 1), or food that is a combination of one or more foods at least one of which is food of such a kind. Relevant to paragraph 38-3(1)(c) and the Products, is the category of 'Prepared food' in Schedule 1 and more specifically, Item 4 which is: *food marketed as a prepared meal, but not including soup Applicable to prepared food and meals, are clauses 2 and 3 of Schedule 1 which state: 2 Prepared food, bakery products and biscuit goods For the purpose of determining whether particular *food is covered by any of the items in the table relating to the category of prepared food, bakery products or biscuit goods, it does not matterwhether it is supplied hot or cold, or requires cooking, heating, thawing or chilling prior to consumption. 3 Prepared meals Item 4 in the table only applies to *food that requires refrigeration or freezing for its storage. The Products require freezer for storage and are supplied cold, requiring cooking and heating prior to consumption. As such clause 2 and clause 3 of Schedule 1 are satisfied, and they do not preclude the Product from being covered by Item 4. The Products are not soups. As such, it is necessary to consider whether the Products are food of a kind that is marketed as a prepared meal in section 38-3(1)(c) of the GST Act. | Detailed Reasoning - Whether a product is food of a kind marketed as a prepared meal: The public ruling GSTD 2025/1 - Goods and services tax: supplies of food of a kind marketed as a prepared meal (GSTD 2025/1) provides the Commissioners view on what products are food of a kind marketed as a prepared meal. It explains the Commissioners view primarily by reference to the Federal Court's decision in Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115 ( Simplot) and provides the following Principles at paragraphs 21 - 27: 21. In determining whether a product is food of a kind marketed as a prepared meal, the statutory question is a 'single composite question' - that being, is the product food of a kind that is marketed as a prepared meal ? 22. Answering the statutory question requires considering what is meant by food being food of a kind marketed as a prepared meal, followed by an assessment of whether the product in question falls within that class or genus. 23. The question is not whether the product itself is marketed as a prepared meal, but whether the product is a member of a class or genus of foods that are marketed as prepared meals. This means it is necessary to consider the kinds of food that are marketed as a prepared meal. 24. The attributes of a prepared meal and the kinds of food that are marketed as a prepared meal are to be determined by common sense and common experience. This is to be determined objectively by considering the attributes of products that are marketed as prepared meals, including quantity, composition and presentation. 25. Whether a particular product falls within the class or genus of foods that are marketed as prepared meals cannot be determined by viewing individual attributes in isolation or without context. The test is how the product as a whole is perceived objectively, informed by common sense and common experience, and an overall consideration of its attributes. 26. The test of 'common sense and common experience' is a composite objective judgment to be made against what is understood and observed by people generally. Application of the test depends on how reasonable people are taken to understand the attributes of the class or genus, as well as the attributes of the particular product in question. The test is not concerned with narrow perceptions or fringe views. 27. Whether the product in question is 'food of a kind marketed as a prepared meal' requires an overall assessment of how that product and similar ones are marketed across the food industry. As a matter of common sense and common experience, how are products of that kind marketed? What do the facts and evidence tell people generally about how products of this kind are marketed by entities in the food industry, including supermarkets, grocery stores, food courts, takeaway outlets, cafés and restaurants? The Detailed Food List ( DFL ) , which is a public ruling for the purpose of the Taxation Administration Act 1953 , also relevantly states in relation to pasta products as follows: Table 1: Detailed food list Detailed Food List ID Item GST status Note 534 noodles with sauce product that: needs refrigeration or freezing for its storage; and requires no or limited further preparation, assembling or cooking activity before consumption taxable Schedule 1, item 4 of the GST Act applies as the product is food of a kind marketed as a prepared meal (refer GSTD 2025/1). Based on the principles outlined in the GST Determination, a product will be food of a kind marketed as a prepared meal if it is the kind of food that, as a matter of common sense and common experience, is marketed as a prepared meal. This is determined objectively by considering the attributes of the product, including quantity, composition and presentation. | Detailed Reasoning - Quantity: The term 'quantity' is discussed in paragraphs 48 - 53 of GSTD 2025/1. As a matter of common sense and common experience, a product is not food of a kind marketed as a prepared meal unless it is of a sufficient quantity for a meal. The following considerations are relevant regarding the quantity of a product: • The product need not be a substantial or big meal - a light or small meal is still a meal. • What will be a 'quantity of substance' will vary based on the product in question. • Products that are presented as being for consumption by a particular group (for example, babies and children) or that is commonly consumed on a particular occasion (for example, breakfast) need to be considered in light of that context. A quantity of food may be of sufficient quantity when presented • as a meal for infants, even if the same quantity might not be sufficient as a meal for adults. • The product may be marketed as a snack, or a kind of food that can be eaten as a snack, and still be food of a kind that is marketed as a prepared meal Paragraph 53 of GSTD 2025/1 states: 53. Based on our review of products in the market, we consider that products of less than 150 grams in total weight will not be a sufficient quantity for a meal and are not food of a kind marketed as a prepared meal. However, this does not apply to products that are sold in situations where the consumer may choose or measure the amount they purchase. See paragraph 50 of this Determination. | Detailed Reasoning - Composition: The term 'composition' is discussed in paragraphs 54 - 57 of GSTD 2025/1, instructing that it is necessary to consider the nature of the ingredients or elements and not simply the number of ingredients or elements. In practice, applying common sense and common experience involves considering whether the product has a similar composition to products sold as a prepared meal by entities in the food industry. A product is more likely to be food of a kind marketed as a prepared meal where it is made from multiple ingredients or elements. It is a matter of fact and degree whether a particular combination of ingredients or elements constitutes a meal. | Detailed Reasoning - Presentation: The term 'presentation' is discussed in paragraphs 58 - 66 of GSTD 2025/1. A product's presentation will indicate it is food of a kind marketed as a prepared meal if it is presented as being complete. Being 'complete', in this context, involves both the degree of preparation and whether the product is supplied with all necessary inclusions to be a complete meal. GSTD 2025/1 states at paragraphs 61 - 62: 61. Where a product includes all required seasonings, sauces or flavourings, this is an indicator that the product is presented as complete. Recommendations or instructions to add water or oil when cooking or heating do not mean that the product is not sufficiently prepared or complete. 62. A serving suggestion on the packaging of a product, while a relevant aspect of the product's marketing, is not determinative of whether it is presented as being complete. The products in Simplot were considered to be sufficiently complete, for the purpose of table item 4, even though they contained suggestions that they be served with the addition of protein (for example, chicken or fish). Similarly, a stew or casserole product may be sufficiently complete even though the product contains a suggestion that it be served with rice or other accompaniment. A product should be 'complete' in the sense of being prepared and should require only limited further preparation, assemble or activity by the consumer. Relevant principles are: • If cooking or heating is required for the product to be ready for consumption, this should only require limited activity by the consumer, such as cooking or heating in a microwave, oven, frying pan or saucepan. Simply heating a product and stirring regularly during the process will not mean, by itself, that the product is not sufficiently prepared. This will apply even where these activities are required to complete the cooking process for a partly cooked product. • Where a product requires certain actions by the consumer, particularly where more than one of those is require, this may point to a conclusion that the product is not sufficiently prepared - ­ Chopping, peeling, or otherwise preparing the ingredients ­ Cooking different ingredients or elements separately or using different methods or cooking a product which contains raw ingredients where this requires active involvement of the consumer like stirring, monitoring, adjusting temperate, and the staged addition of different ingredients. • The fact that a consumer needs to combine the ingredients or elements before consumption of itself does not mean the product is not sufficiently prepared to be 'complete'. Example 5 in GSTD 2025/1 states: | Detailed Reasoning - Example 5 - presentation - sufficiently prepared: 90.Manufacturer Ltd makes and sells a frozen pasta product containing chicken, vegetables, pasta and sauce. The product is sold in a 400-gram bag and has been partly cooked. The instructions on the bag say that the product should be: • microwaved in a covered microwave-safe container on high for 6 minutes, stirred and microwaved for a further 4 minutes, or • cooked in a covered pan on the stove-top for 15 minutes, stirring as necessary. 91. The pasta product has the attributes of a prepared meal, including sufficient quantity, composition and presentation. As a matter of common sense and common experience, pasta in sauce with chicken and vegetables is a kind of food that is marketed as a prepared meal. 92. While the pasta product is not fully cooked at the point of sale, this does not prevent it from being sufficiently prepared. Completion of the cooking process can be achieved by alternate methods, both of which constitute limited further preparation and activity by the consumer as the product is partly cooked at the point of sale. 93.The pasta product is food of a kind marketed as a prepared meal | Detailed Reasoning - Application to each Product: In summary, we consider that all the Products satisfy the criteria for sufficient quantity, composition and presentation as defined in GSTD2025/1. Hence the Products have all the attributes of a prepared meal. Each serving of the Products consists of more than one ingredient or element, and a substantial amount. They include X with X and X, ready to be combined, and heated up before consumption. The fact that the Products need further cooking or heating by the consumer before it can be eaten does not preclude the Products from being covered by item 4 (clause 2 of Schedule 1). Further, the Products meet the test in clause 3 of Schedule 1 of the GST Act as it requires refrigeration for its storage. Taking into consideration the principles set out above and taking a common sense approach, the overall impression is that the Products are marketed as prepared meals or a kind of food that is marketed as a prepared meal under Item 4 of Schedule 1 and therefore excluded from being GST-free by paragraph 38-3(1)(c) of the GST Act. | Detailed Reasoning - Taxable supply: Your supply of Products are supplies of 'food marketed as a prepared meal' or of a kind of 'food marketed as a prepared meal' within the meaning of Item 4 in Schedule 1 of the GST Act and are thus not GST-free supplies.