Private ruling: Food classification
Date of advice: 3 March 2016
Published: April 2016

Ruling: Q1: Is the supply of Kina roe GST-free? | A1: Yes, the supply of Kina roe is GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) because: • Kina roe is food for human consumption and satisfies the definition of food (paragraph 38-4(1)(a) of the GST Act) and • the supply of Kina roe does not fall within any exclusions in section 38-3 of the GST Act. Additionally, as the supply of Kina roe is GST free under section 38-2 of the GST Act, the importation of Kina roe is a non-taxable importation under paragraph 13-10(b) of the GST Act

Relevant facts and circumstances: • You are registered for the goods and services tax (GST). • You import perishable food into Australia. The food you import includes Kina roe • The Kina roe is delivered chilled and is for human consumption • Our research has led us to the encyclopedia of New Zealand website: http://www.teara.govt.nz/en/starfish-sea-urchins-and-other-echinoderms/page-1 which provides information on sea urchins. This website describes sea urchin as an echinoderm (spiny skinned animals which include starfish, sea cucumbers, sea lilies and brittle stars) and it has features which distinguish it from being a fish. The website also provides that Kina roe is considered a delicacy by the Maori. During early summer, the sex glands become with swollen with the Kina roe, traditionally eaten raw by the Maori. The website described the roe flavor as a creamy combination of sweet, sour, salty and bitter.

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 paragraph 38-3(1)(c) | A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-4(1)(a) | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 | A New Tax System (Goods and Services Tax) Act 1999 paragraph 13-10(b)