Italian rolls (that can be cut and filled, are made from bread dough or topped with less than 30% pizza toppings)

ATO Reference

#1344

ATO Notes

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 3 of the GST Act does not apply where the rolls are capable of being cut and filled, have a traditional bread dough base or have a topping of less than 30% compared with the depth of the whole product (refer ATO ID 2008/132 effective from 3/10/2008).