Notice of Rulings 28 August 2024 The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public ruling, copies of which can be obtained from ato.gov.au/law NOTICE OF RULING Ruling number Subject Brief description GSTII FL1 Detailed food list This Addendum amends Goods and Services Tax Industry Issue GST II FL1 to align relevant entries with Goods and Services Tax Determination GSTD 2024/1 Goods and services tax: supplies of combination food, add new food and beverage product lines, merge similar entries, update a number of entries to correctly reference the A New Tax System (Goods and Services Tax) Regulations 2019, delete duplicate entries and combine similar entries. This Addendum applies to tax periods both before and after its date of issue.