breakfast cereal, excluding products:•consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking), or•that are a combination of foods including one or more taxable foods

ATO Reference

#126

ATO Notes

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.Schedule 1, item 19 of the GST Act applies to products consisting principally of seeds or nuts that have been processed or treated by roasting, toasting, baking.Paragraph 38-3(1)(c) of the GST Act applies to a combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act (refer GSTD 2024/1).