baby, infant or toddler meal that:•needs refrigeration or freezing for its storage; and•requires limited further preparation, assembling and or cooking activity before consumption

ATO Reference

#1860

ATO Notes

Schedule 1, item 4 of the GST Act applies, as the product is food of a kind marketed as a prepared meal (refer GSTD 2025/1). This applies regardless of the marketed age range of the product.