dinner or meal kit that:•contains separately packaged taxable foods within the box (e.g. nachos dinner kit containing corn chips); and•requires more than limited further preparation, assembling or cooking activity before consumption

ATO Reference

#1864

ATO Notes

Where a mix of GST-free and taxable separately packaged food is packed and sold together as a kit, the items are taxed individually as a mixed supply. This is not a combination of foods, one of which is taxable. This is because additional ingredients and further steps are required (refer to Example 2 in 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).