prepared meal that:•does not need refrigeration or freezing for its storage; and•is not a combination of foods including one or more taxable foods

ATO Reference

#1546

ATO Notes

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.Item 4 of Schedule 1 does not apply to food that does not require refrigeration or freezing for its storage (clause 3 of Schedule 1). Examples include canned meals and dry packed meals.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).