- ATO published Decision Impact Statement in response to Simplot case
- Decision was unfavorable to the taxpayer and was not appealed
- Taxpayers must determine if frozen or refrigerated products fall within a class or genus of food marketed as a prepared meal
- If they do, the supply is treated as taxable
- ATO may review historical classifications.
Source: taxathand.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.