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21 Nov 1111 Decision Impact Statement - Lansell House Pty Ltd

The ATO has issued a Decision Impact Statement in relation to the Full Federal Court's decision in Lansell House Pty Ltd and Perfek Pty Ltd v FCT [2011] FCAFC 6; 2011 ATC 20-239; 79 ATR 22. The case concerned the issue of whether a product called "Mini Ciabatte" is 'food that is, or consists principally of, biscuits, cookies, crackers, pretzels, cones or wafers' and therefore is subject to GST.

The Full Federal Court found that Mini Ciabatte is subject to GST on the basis that the product is food that is, or consists principally of, crackers. The High Court refused the taxpayers' application for special leave to appeal.


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