dinner or meal kit (e.g. burrito, enchilada, fajita, quesadilla, taco) that:•does not contain any separately identifiable taxable food; and•requires more than limited further preparation, assembling or cooking activity before consumption

ATO Reference

#1863

ATO Notes

Food that is not of a kind specified in Schedule 1 of the GST Act.The product is not a combination of foods under paragraph 38-3(1)(c) of the GST Act given there are no separately identifiable taxable foods (refer GSTD 2024/1).Schedule 1, item 4 of the GST Act does not apply, as the product is not food of a kind marketed as a prepared meal (refer GSTD 2025/1).