Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SCHEDULE 1

Note 1:   See section   38 - 3.

Note 2:   The second column of the table is not operative (see section   182 - 15).

1   Food that is not GST - free

    * Food specified in the third column of the table is not GST - free.

 

Food that is not GST - free
Item	Category	Food
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
14		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		any * food similar to food listed in items   28 to 30
32	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.

3   Prepared meals

    Item   4 in the table only applies to * food that requires refrigeration or freezing for its storage.

4   Candied peel

    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.