VATupdate

Share this post on

ATO’s Draft Determination on GST for Combination Food Products

  • The Australian Taxation Office (ATO) released a draft determination on the application of GST to combination food products.
  • The determination explains when a supply of food is considered a combination food subject to GST, even if it has components that would otherwise be GST-free.
  • This determination is in response to a previous case, Chobani Pty Ltd v FC of T [2023] AATA 1664, which ruled that a food product was a taxable supply because it was a combination food.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

Sponsors:

VAT news

Advertisements: