Australia: Draft determination on application of GST to combination food products
The ATO released a GST draft determination explaining when a supply of food is a combination food subject to GST
Draft determination on application of GST to combination food products
The Australian Taxation Office (ATO) released a goods and services tax (GST) draft determination (GSTD 2023/D1) explaining when a supply of food is a combination food subject to GST despite having components that would otherwise be GST-free.
This determination is in response to Chobani Pty Ltd v FC of T [2023] AATA 1664, which decided a food product was a taxable supply because it was a combination food. Read TaxNewsFlash
Consultation on the GST draft determination closes 10 November 2023.
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