GST Ruling on Supplies of Food Marketed as Prepared Meals: GSTD 2025/1 Overview

• The determination addresses when products are considered food marketed as a prepared meal.
• Such food is not GST-free under the GST Act.
• Soups are excluded from this category.
• The determination is based on a Federal Court decision.
• It includes a 4-step method to assess if a product is a prepared meal.
• Examples are provided to illustrate different scenarios.
• A transitional compliance approach is outlined.
• The determination is a public ruling under the Taxation Administration Act 1953.
• Correct reliance on this determination ensures no additional tax, penalties, or interest.

Source: ato.gov.au

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.

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