Private ruling: Baked meat pieces
Date of advice: 27 July 2016
Published: September 2016

Ruling: Q1: Is the supply of your product a GST-free supply? | A1: Yes, the supply of your product is GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) because: • Your product is a food for human consumption and satisfies the definition of food (paragraph 38-4(1)(a) of the GST Act) and • the supply of your product does not fall within any exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You are registered for GST. You are yet to launch your product. Your product is made from 100% meat. Your product will be supplied to petrol stations and convenience stores. Your product will be sold in the Supermarket dairy aisle. Surrounding products will include Bacon, Ham, Salami, Frankfurts and Hot Dogs. Your product is not frozen, but requires refrigeration. Your product is sold cold. Your product does not require further cooking or heating for consumption. Your product is not marketed as a prepared meal.

Relevant legislative provisions: Section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 | Paragraph 38-4(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999 Section 38-3 of the A New Tax System (Goods and Services Tax) Act 1999 | Schedule 1 of A New Tax System (Goods and Services Tax) Act 1999