12/10/2026
Selling breakfast cereals to consumers or other suppliers? ATO wants your feedback 💬
The Australian Taxation Office (ATO) is seeking feedback on a draft appendix to GST Determination GSTD 2024/1: supplies of combination food. 👉 https://bit.ly/4ighiXX
The Determination outlines how suppliers can identify when to apply GST to food that contains both GST-free and taxable components. The proposed appendix sets out a compliance approach that applies to certain breakfast cereal products. Under this approach, the ATO won’t apply compliance resources to products that:
• are a loose mix of different dry ingredients, including clustered ingredients; and
• contain separately identifiable taxable food comprising no more than 15% of the total product weight (excluding packaging).
It also provides guidance on when you can apply the Determination’s principles to some of these products – for example, muesli and granola with processed or treated nuts and seeds, coconut and banana chips, or compound yoghurt drops and chocolate pieces.
This compliance approach doesn’t change how GST law applies in this area.
Feedback on the appendix can be provided to the contact officer listed in the Determination by Friday 20 November.
