- The ATO has finalized GST Determination GSTD 2025/1 regarding when food is not GST-free.
- This follows a Federal Court decision in Simplot Australia Pty Limited v Commissioner of Taxation 2023.
- A transitional compliance approach helps classify certain products.
- Products include salad products not sold in dine-in or takeaway settings, prepared meal products requiring assembly, and uncooked chicken wraps.
- If taxpayers treated these products as GST-free in good faith, the ATO will not review their GST treatment for periods ending on or before 31 December 2025.
- An Addendum amends the GSTII FL1 Detailed Food List to include new products and address items in GSTD 2025/1.
Source: pwc.com.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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