GST and Prepared Meals – What You Need to Know

The ATO has released a new determination (GSTD 2025/1: Supplies of food of a kind marketed as a prepared meal) to help businesses assess whether certain products fall into the “prepared meal” category, and therefore attract GST.

What Does This Mean for You?

The guidance makes it easier to determine whether products you import or supply should be treated as GST-applicable. It provides practical examples and compliance guidance, particularly for modern salad products, which can sometimes be difficult to classify.

Importantly, this is not a change in the law — but a clarification of how the existing GST rules apply.

Transitional Compliance Approach

To give businesses time to adjust systems and contracts, the ATO has introduced a transitional approach until 31 December 2025 for certain products, including:

• Salad products (excluding those sold in dine-in or takeaway environments such as food courts or cafés)
• Products that require assembly
• Uncooked chicken wraps

The transitional rules are outlined in Appendix 2 of the determination, including their limitations.

How TaxAssist Accountants Can Help

Understanding GST classifications can be complex, especially if your business supplies food products that don’t neatly fit into traditional categories. That’s where we can help:

• Reviewing your products to confirm whether GST applies under the new determination
• Helping adjust your systems and contracts to stay compliant before the transitional deadline
• Providing practical guidance on GST food classifications and how they impact your business cash flow
• Ongoing support so you can focus on running your business while we take care of the tax details

If you’re unsure how this determination affects your business, contact your local TaxAssist Accountant today. We’ll help you navigate the rules with confidence and ensure you remain compliant.

Call 1300 513 332 and book an initial free consultation.

Published 25 Aug 2025

Share