Description: By Chris Sievers, Barrister
The Tribunal has handed down two decisions relating to GST. One confirming the Commissioner’s view of the taxable treatment of a flavoured yoghurt product sold in a plastic tub which included a separate compartment containing a blend of cookie pieces and white chocolate chips which were intended to be “flipped” into the yoghurt for consumption. The other addressed the meaning of a “deposit” for the purposes of Division 99 of the GST Act
Chobani Pty Ltd and Commissioner of Taxation
In Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1664 the Tribunal agreed with the Commissioner that the sale of the Chobani Flip Strawberry Shortcake flavoured yoghurt (“the Product”) was subject to GST. The Product comprised strawberry flavoured yoghurt which sits in the main compartment of a plastic tub and dry inclusions which sit in a separate smaller compartment of the same plastic tub. The dry ingredients are a blend of cookie pieces and white chocolate chips. The decision discloses that t