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On 27 August 2014, the ATO issued an Addendum to the GST Industry Issues Detailed Food List which contains details of the GST status of major food and beverage product lines.

The Addendum amends the Detailed Food List to delete the entry for "tiramisu (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption)" as some food items classified as tiramisu are GST-free.

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