<h1>Pre-packaged and labelled goods: oats in compliant retail packages attract a concessional GST rate where Legal Metrology requirements are met.</h1> Oats supplied in pre-packaged and labelled form attract a concessional GST rate; 'pre-packaged and labelled' is defined by reference to the Legal Metrology Act and requires retail-packaged commodities to bear statutory declarations on the package or a securely affixed label. The provision supersedes earlier brand-based conditions and the notes record procedural affidavit and marking requirements where a brand-owner voluntarily forgoes actionable claims or enforceable rights.