Private ruling: GST and food
Published: March 2012

Ruling: Q1: Will your supply of a food product (Product) be GST-free under section 38-2 of A New Tax System (Goods and Services Tax) Act 1999 ? | A1: Yes.

Relevant facts and circumstances: You are registered for goods and services tax (GST). You are to sell the Product which is a renaming of another product (Previous Product). You received a GST private ruling in relation to the sale of the Previous Product with the ruling stating that the sale of the Previous Product would be GST-free. Apart from the name change, every other detail of the Product such as the ingredients, packaging and marketing remain the same as the Previous Product's. This private ruling should be read in conjunction with the Previous Product ruling.

Relevant legislative provisions: All references are to the A New Tax System (Goods and Services Tax) Act 1999 : Section 38-2.

Reasons for decision: Summary: In the Previous Product ruling, it was determined that the product was not a prepared meal as provided for under Item 4 of Schedule 1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). This is the only legislative provision of the GST Act that would have made the supply of the Previous Product taxable. Consequently, the supply of the Previous Product was GST-free under section 38-2 of the GST Act. In the case of the Product, apart from the name change (which again does not indicate the Product will be marketed as a prepared meal), the Product remains identical to the Previous Product in its ingredients, packaging and marketing. Consequently, its supply will also be GST-free under section 38-2 of the GST Act.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.