GST Exemptions

Food

The exemption of Food from the GST in Australia is contained under sub-division 38-A.

The exemption of food from the GST only extends to basic food, and does not extend to the preparation of food, such as fast-food.

Food is defined at 38-4 to mean:

• food and ingredients for food for human consumption

• beverages for human consumption and ingredients for such beverages

• goods to be mixed with or added to food for human consumption (including condiments, spicings, seasonings, sweetening agents or flavourings)

• fats and oils marketed for culinary purposes

• any combination of any of the above

Items specifically excluded from the definition of food are:

• live animals, except crustations and molluscs

• unprocessed cows milk

• unprocessed or untreated grain, cereal or sugar cane which is unchanged in form, nature or condition

• cultivated plants that can be consumed as food for humans without processing or treatment

In effect, the exclusions mean that food will not generally be excluded from the GST until they have been processed or treated in some way. So sale of products by primary producers to processers or treaters will be subject to GST.

Approved Childcare

Educational Supplies

Medical Supplies