Private ruling: Importation of food products
Date of advice: 2 June 2022
Published: July 2022

Ruling: Q1: Is the importation of the frozen dough with butter filling and the sweet toppings packaged separately (the Products) into Australia by you a non-taxable importation pursuant to section 13-10 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, the importation of the Products is a non-taxable importation pursuant to section 13-10 of the GST Act because it would have been a supply that was GST-free if it had been a supply. The supply of the Product is GST-free under section 38-2 of the GST Act because: • the Products are ingredients for food for human consumption and satisfy the definition of food in paragraph 38-4(1)(b) of the GST Act; and • the Products are not food of a kind that is specified in the table in clause 1 of Schedule 1 to the GST Act (Schedule 1). We note that the butter filling consists of butter/fat only, hence it is not a sweet filling; and the sweet topping is separately packaged from the dough. Hence the supply of the Products is not excluded from being GST-free by section 38-3 of the GST Act. Consequently, your importation of the Product is non-taxable under section 13-10 of the GST Act and therefore would not be subject to GST.

Relevant facts and circumstances: You import the following products (Products) into Australia: 1. Frozen Dough with a butter filling 2. Frozen Topping (Frozen Flavour paste) The dough and topping are packaged separately although imported together. You provided product information.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 13-10 | 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 paragraph 38-3(1)(c) | A New Tax System (Goods and Services Tax) Act 1999 section 38-4 | A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-4(1)(b) | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 clause 1