Commonwealth Consolidated Acts Commonwealth Consolidated ActsNote 1: See section 38 - 3.
Note 2: The second column of the table is not operative (see section 182 - 15).
* Food specified in the third column of the table is not GST - free.
Food that is not GST - free | ||
Item | Category | |
1 | Prepared food | quiches |
2 |
| sandwiches (using any type of bread or roll) |
3 |
| pizzas, pizza subs, pizza pockets and similar * food |
4 |
| * food marketed as a prepared meal, but not including soup |
5 |
| platters etc. of cheese, cold cuts, fruit or vegetables and other arrangements of * food |
6 |
| hamburgers, chicken burgers and similar * food |
7 |
| hot dogs |
8 | Confectionery | confectionery, * food marketed as confectionery, food marketed as ingredients for confectionery or food consisting principally of confectionery |
9 |
| popcorn |
10 |
| confectionery novelties |
11 |
| * food known as muesli bars or health food bars, and similar foodstuffs |
12 |
| crystallised fruit, glace fruit and drained fruit |
13 |
| crystallised ginger and preserved ginger |
| edible cake decorations | |
15 | Savoury snacks | potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips |
16 |
| seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way |
17 |
| caviar and similar fish roe |
18 |
| * food similar to that covered by item 15 or 16, whether or not it consists wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract and whether or not it is artificially flavoured |
19 |
| * food consisting principally of food covered by items 15 to 18 |
20 | Bakery products | cakes, slices, cheesecakes, pancakes, waffles, crepes, muffins and puddings |
21 |
| pavlova and meringues |
22 |
| pies (meat, vegetable or fruit), pasties and sausage rolls |
23 |
| tarts and pastries |
24 |
| doughnuts and croissants |
25 |
| pastizzi, calzoni and brioche |
26 |
| scones and scrolls |
27 |
| bread (including buns) with a sweet filling or coating |
28 | Ice - cream food | ice - cream, ice - cream cakes, ice - creams and ice - cream substitutes |
29 |
| frozen confectionery, frozen yoghurt and frozen fruit products (but not frozen whole fruit) |
30 |
| flavoured iceblocks (whether or not marketed in a frozen state) |
31 |
| |
Biscuit goods | * food that is, or consists principally of, biscuits, cookies, crackers, pretzels, cones or wafers | |
2 Prepared food, bakery products and biscuit goods
For the purpose of determining whether particular * food is covered by any of the items in the table relating to the category of prepared food, bakery products or biscuit goods, it does not matter whether it is supplied hot or cold, or requires cooking, heating, thawing or chilling prior to consumption.
Item 4 in the table only applies to * food that requires refrigeration or freezing for its storage.
None of the items in the table relating to the category of confectionery include candied peel.
5 Goods that are not biscuit goods
None of the items in the table relating to the category of biscuit goods include:
(a) breakfast * food consisting principally of compressed, rolled or flattened cereal; or
(b) rusks for infants or invalids, or goods consisting principally of those rusks.