Section 1 — A New Tax System (Goods and Services Tax) Act 1999: Food that is not GST-free

*Food specified in the third column of the table is not GST-free. Food that is not GST-free Item Category Food 1 Prepared food quiches 2 sandwiches (using any type of bread or roll) 3 pizzas, pizza subs, pizza pockets and similar *food 4 *food marketed as a prepared meal, but not including soup 5 platters etc. of cheese, cold cuts, fruit or vegetables and other arrangements of *food 6 hamburgers, chicken burgers and similar *food 7 hot dogs 8 Confectionery confectionery, *food marketed as confectionery, food marketed as ingredients for confectionery or food consisting principally of confectionery 9 popcorn 10 confectionery novelties 11 *food known as muesli bars or health food bars, and similar foodstuffs 12 crystallised fruit, glace fruit and drained fruit 13 crystallised ginger and preserved ginger 14 edible cake decorations 15 Savoury snacks potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips 16 seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way 17 caviar and similar fish roe 18 *food similar to that covered by item 15 or 16, whether or not it consists wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract and whether or not it is artificially flavoured 19 *food consisting principally of food covered by items 15 to 18 20 Bakery products cakes, slices, cheesecakes, pancakes, waffles, crepes, muffins and puddings 21 pavlova and meringues 22 pies (meat, vegetable or fruit), pasties and sausage rolls 23 tarts and pastries 24 doughnuts and croissants 25 pastizzi, calzoni and brioche 26 scones and scrolls 27 bread (including buns) with a sweet filling or coating 28 Ice-cream food ice-cream, ice-cream cakes, ice-creams and ice-cream substitutes 29 frozen confectionery, frozen yoghurt and frozen fruit products (but not frozen whole fruit) 30 flavoured iceblocks (whether or not marketed in a frozen state) 31 any *food similar to food listed in items 28 to 30 32 Biscuit goods *food that is, or consists principally of, biscuits, cookies, crackers, pretzels, cones or wafers