How does GST classification impact on food and drink classification under Smart Choices?
The Australian Taxation Office (ATO) classifies food and drinks based on tax law to determine if the food is eligible to include the Good and Services Tax (GST). This classification system used by the ATO does not include specific nutrient criteria. The Smart Choices strategy classifies food and drink as Green, Amber or Red according to specific nutrition criteria. The ATO GST classification and the Smart Choices nutrient classification are mutually exclusive. That is food and drinks may be classified under different food categories in each system.
