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19 Jul 12 GST classification of food and beverage items - PS LA 2012/2 (GA)

On 19 July 2012, the ATO issued Practice Statement PS LA 2012/2 (GA) entitled "GST classification of food and beverage items"

This practice statement sets out:

  • the arrangement the Australian Taxation Office (ATO) has with GS1 Australia to ensure food and beverage items shown on GS1net are correctly classified for GST purposes
  • the administrative approach the ATO will take for past years or periods where manufacturers and other suppliers have applied the ATO confirmed GST classification on GS1net, and
  • the procedures for tax officers to follow and matters to take into account when considering a change in the GST treatment of a food or beverage item listed on GS1net.


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