breakfast food, consisting principally of compressed, rolled or flattened 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

#128

ATO Notes

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Clause 5, Schedule 1 states that these foods will not be considered to be biscuit goods.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).