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  #   152-003 - Food Retail Industries - Specific GST Issues

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  This paper concentrates on issues that were applicable after 1st July 2000 for Food Retail Industries relative to GST. Items discussed are as follows: GST Is Now With Us Food - GST Free Unless Food That Is Not GST Free Food That Is GST Free Includes Combination Food Is Subject To GST Restau ...[Read more](#hikashop_show_tabular_description)

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 This paper concentrates on issues that were applicable after 1st July 2000 for Food Retail Industries relative to GST.

Items discussed are as follows:

- GST Is Now With Us
- Food - GST Free Unless
- Food That Is Not GST Free
- Food That Is GST Free Includes
- Combination Food Is Subject To GST
- Restaurant Takeaway And Prepared Food
- "Premises" For GST
- Hot Food
- Prepared Food
- Bakery Products - GST Free
- Bakery Products - Subject To GST
- Confectionary
- Savoury Snacks
- Ice Cream
- Biscuit Goods
- Beverages
- Food Packaging
- The Wine Equalisation Tax
- Promotions
- Vending Machine Sales And Coin Operated Games Machines
- Tips
- Stolen Property
- Uniforms, Personal Tools And Equipment
- Deposits
- Deposit Forfeited
- Importers
- Displayed Prices
- Identification Of GST Free Product Lines
- Simplified Accounting Methods For Food Retailers
- Business Norms Method
- Snapshot Method
- Stock Purchases Method
- Business Activity Statement
- G1 - Total Sales And Income And Other Supplies
- G2 - Exports (GST Free Supplies)
- G3 - Other GST Free Supplies
- G4 - Input Taxed Sales And Income And Other Supplies
- G5 - Total Of GST Free And Input Taxed Supplies
- G6 - Total Of Taxable Supplies
- G7 - Adjustments
- G8 - Total Of Your Taxable Supplies After Adjustments
- G9 - GST Debit Amount
- Acquisitions
- G10 - Capital Acquisitions
- G11 - Other Acquisitions
- Treatment Of Purchases If You Are Using The Simplified GST Accounting Methods For Food Retailers
- G11 - Financial Supplies Threshold Exception
- G12 - Total Of Your Acquisitions
- G13 - Acquisitions For Making Input Taxed Sales And Income And Other Supplies
- G14 - Acquisitions With No GST In The Price
- G15 - Total Of Estimated Private Use Of Acquisitions Plus Non Income Tax Deductible Acquisitions
- G16 - Total Of Non Creditable Acquisitions
- G17 - Total Of Your Acquisitions
- G18 - Adjustments
- G19 - Total Of Your Creditable Acquisitions After Adjustments
- G20 - Calculation Of GST Credit Amount