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You are here: Home / Taxation / GST and food

GST and food

September 26, 2018 By Eunice Lau

If you operate a GST-registered food business, you need to include GST where your food is:

  • for consumption where it is sold (for example, sold at a restaurant or cafe)
  • hot food for consumption away from where it is sold (for example, a takeaway meal with a hot component, such as fish and chips)
  • ‘food marketed as a prepared meal’ (which can include salads).

To work out if your food is ‘food marketed as a prepared meal’, consider the following:

  • Does the packaging and labelling indicate it is a prepared meal (for example, referred to as lunch)?
  • Does the menu or signage indicate the food is marketed as a prepared meal (for example, ‘lunch to go’)?
  • Does it include all of the necessary ingredients for a complete meal?
  • Is it packaged for immediate consumption?
  • Is it supplied with cutlery and a napkin?
  • Is it priced similar to other comparable prepared meals?
  • Is it competing with other takeaway meals?

Remember, registered tax agents and BAS agents can help you with your tax.

Next step:

  • Use these ATO tools to help work out if you need to charge GST
    • GST food and beverage search tool
    • GST food classification flow charts

If you have any queries with the above subject, please give us a call on (08) 9321 2642!

THIS INFORMATION IS PROVIDED TO YOU BY THE AUSTRALIAN TAXATION OFFICE SMALL BUSINESS NEWSROOM (21 SEPTEMBER 2018)

Filed Under: Taxation Tagged With: Accountants Perth, Food, GST

Eunice Lau

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