Is the importation of a food product (Product) a non-taxable importation for the purposes of paragraph 13-10(b) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act ) ?
Yes. Paragraph 13-10(b) of the GST Act provides that an importation is a non-taxable importation to the extent that, had it been a supply, the supply would have been a GST-free or input taxed supply. The importation of the Product is a non-taxable importation under paragraph 13-10(b) of the GST Act because, it would have been a supply that was GST-free under section 38-2 of the GST Act if the importation had been a supply.
You are Australian entity which is registered for GST. You import a food product (Product) into Australia from overseas. The Product is a flavoured spread in the paste form. The Product is not marketed as confectionary. You provided images of the outer packaging and labelling of the Product.
A New Tax System (Goods and Services Tax) Act 1999 Section 13-5 A New Tax System (Goods and Services Tax) Act 1999 Paragraph 13-10(b) A New Tax System (Goods and Services Tax) Act 1999 Section 38-2 A New Tax System (Goods and Services Tax) Act 1999 Section 38-3 A New Tax System (Goods and Services Tax) Act 1999 Paragraph 38-3(1)(c) A New Tax System (Goods and Services Tax) Act 1999 Section 38-4 A New Tax System (Goods and Services Tax) Act 1999 Paragraph 38-4(1)(a) A New Tax System (Goods and Services Tax) Act 1999 Paragraph 38-4(1)(b)