The Australian Tax Office has updated their GST Food List.

The 86 page Food List details from ‘A’ to ‘Z’ the GST treatment of hundreds of food items. It is necessary because in Australia some foods are subject to GST and some are not.

For example, a fruit bun with a sweet filling is subject to GST but a fruit bun without a sweet filling is not.

Another interesting example is, a “bird’s nest nutritional supplement” is subject to GST but a “bird’s nest with sugar” is not. Yes, seriously.

The latest update clarifies the treatment of a host of products like pizza rolls, baked puddings, various indian foods, combat rations, dukkah and hampers, to name a few.

Check out the complete list at

It’s fascinating to see the work that’s created by tax exceptions.


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