The guide establishes 'simple rules' to be used as a reference when ascertaining GST-free and taxable food items. GST-free food includes but is not limited to the following:
- Bread and bread rolls without a sweet coating;
- Fats and oils for cooking;
- Tea and coffee (unless ready to drink);
- All meats for human consumption (except prepared meals or savoury snacks); and
- Fruit, vegetables, fish and soup (fresh, frozen, dried, canned or packaged).
Furthermore, the guide notes that GST legislation stipulates the sale of food to be GST-free unless it is:
- Food for consumption on the premises it is supplied from;
- Hot food for consumption away from the premises;
- Food of a kind listed in clause 1 of schedule 1 of the GST Act;
- Beverages and ingredients for beverages not listed in clause 1 of Schedule 2 of the GST Act; or
- Food as listed in the GST law.
Click here to access the GST food guide and detailed food list.