GST reduced rate for frozen fruit and nuts applies until the notified expiry date, affecting classification and tax liability. A temporary tax provision applies GST at a reduced rate to goods consisting of fruit and nuts that are uncooked or cooked only by steaming or boiling in water and are frozen, whether or not they contain added sugar or other sweetening matter; these product characteristics determine eligibility for the Schedule's reduced-rate tax treatment until the notified expiry date.