GST-FREE GROCERY SHOP?

Common GST-Free Foods in Australia

Many basic foods and ingredients are GST-free when purchased from a supermarket. Common examples include:

Fruit and vegetables

• Fresh fruit and vegetables

• Frozen fruit and vegetables

• Dried fruit

• Canned, bottled or packaged fruit and vegetables

• Fresh herbs

• Unprepared salad ingredients

• Legumes, lentils, peas and beans

Meat, poultry and seafood

• Raw fresh or frozen meat

• Beef, lamb, pork and chicken

• Mince

• Sausages

• Bacon and ham, when not served hot

• Cold meats, unless sold as a platter

• Fresh or frozen fish and seafood

• Eggs

These products must be sold for human consumption and not as hot food or a taxable prepared meal.

Bread and grains

• Plain bread and bread rolls

• Plain hamburger buns

• Plain naan bread

• Damper

• Rice

• Pasta and plain noodles

• Oats and oat flakes

• Breakfast cereals that are not classified as confectionery or snack bars

• Flour, cornflour and other cooking grains

Bread with a sweet filling or sweet coating may be taxable. A simple glaze does not necessarily make bread taxable.

Dairy and alternatives

• Unflavoured milk

• Unflavoured plant-based milk, including oat milk

• Cream

• Cheese

• Butter

• Culinary dairy spreads

• Plain or flavoured yoghurt that is not sold as part of a taxable prepared breakfast or similar product

• Dairy desserts that are not classified as cakes, puddings or other taxable bakery products

Cooking ingredients

• Flour

• Sugar

• Baking mixes without taxable ingredients

• Cooking oils and fats

• Herbs and spices

• Salt and seasonings

• Sauces and condiments

• Salad dressing

• Jam and jelly spreads

• Peanut butter and other bread spreads

• Tahini

• Gravy mix

• Breadcrumbs

• Taco shells sold unfilled

• Ingredients used to prepare food at home

Drinks and drink ingredients

• Coffee beans

• Ground coffee

• Instant coffee

• Coffee capsules

• Coffee bags

• Tea bags and loose-leaf tea

• Malt and qualifying malt preparations

• Unflavoured milk

• Non-carbonated natural water without additives

• Naturally carbonated mineral water

• Non-alcoholic, non-carbonated fruit or vegetable juice containing at least 90% juice

• Infant formula and qualifying infant beverages

Ready-to-drink coffee, soft drinks, flavoured water and many juice drinks are taxable.

Other commonly GST-free foods

• Soup, including many fresh, frozen, canned and packaged soups

• Shelf-stable baby food

• Infant formula

• Raw nuts

• Dried fruit and raw-nut mixtures without taxable additions

• Unheated dips

• Coleslaw

• Some pasta and potato salads

• Cold chicken nuggets and chicken Kiev, including uncooked products

• Canned and dry-packaged meals that are not classified as taxable prepared meals

Important exceptions

A food that is normally GST-free can become taxable depending on how it is prepared, packaged or sold. GST commonly applies to:

• Hot takeaway food

• Restaurant and dine-in food

• Prepared meals

• Confectionery

• Biscuits and cookies

• Cakes, slices, muffins and pastries

• Ice cream and similar frozen treats

• Savoury snacks

• Sweetened or filled bread products

• Soft drinks

• Ready-to-drink coffee

• Food sold as a platter

• Some combinations containing both taxable and GST-free foods

This is a general guide, not tax advice. Product classifications can depend on the particular ingredients, marketing, packaging and method of sale.

Check individual products using the ATO website