On 22 September 2023, the Federal Court of Australia (Hespe J) published the decision in Simplot Australia Pty Ltd v Commissioner of Taxation, ruling that a series of frozen food products supplied or imported by the taxpayer were taxable, not goods and services tax (GST)-free.
- Products in dispute
- Consideration of the statutory scheme
- Court’s characterization of the taxpayer’s products
- Deloitte observations
Source: Deloitte
