Expert Witness Engagement

Our role began with a clear mandate; to interpret and analyse the intersection between commercial food retail practice and the complexities of Australian tax law. Working closely with the legal team, we took responsibility for shaping information requests, overseeing data gathering, and bringing an independent, commercial perspective to every detail. The process demanded both rigour and speed: our analysis had to be thorough, our appraisal unbiased, and our findings court-ready, all within the tight parameters set by the court calendar.

During the discovery and reporting phase, our team delivered a detailed assessment that went well beyond the surface. We scrutinised customer usage patterns, dissected marketing claims, and mapped these against the existing taxation definitions. The resulting report was not only comprehensive, but it was also clear, precise, and ready for legal scrutiny.

When the matter proceeded to trial, we appeared in court as expert witnesses. Under cross-examination, we explained our methodology, justified our conclusions, and clarified the logic that underpinned every element of our analysis. Our report was singled out for its preparedness and clarity, and the court valued the depth of our commercial insight.

The outcome? Our contribution supported a successful result for the client, directly influencing the way GST is now applied to certain food groups in Australia. The case set a precedent that continues to shape the sector.

Above all, our work was delivered:
• On time, meeting all court deadlines.
• Within budget, respecting the financial frameworks agreed at the outset.
• To scope, with each deliverable matching the requirements set by both the client and the legal process.
• To the standards demanded in a legal environment, from discovery through to court attendance.

For Prof Consulting, this matter was more than a case, it was a chance to demonstrate the value of commercial expertise in complex legal settings, and to make a lasting impact on the regulatory landscape for food marketing and taxation in Australia.

The Simplot GST case – available in the Australian public domain. The Federal Court decision in Simplot Australia Pty Ltd v Commissioner of Taxation [2023] FCA 1115 addressed whether certain frozen food products supplied or imported by Simplot Australia were GST-free or subject to GST. The Court ultimately found that these products were “food of a kind marketed as a prepared meal,” and thus not GST-free, aligning with the Australian Taxation Office’s (ATO) longstanding classification (see ATO; Grant Thornton; Chris Sievers).

Expert witness evidence was a significant part of the proceedings, with the Commissioner relying on expert reports regarding the nature, quality, and adaptation of the products. The Court discussed the difficulties and relevance of expert evidence in interpreting the statutory question of how GST applies to food items (see ATO Judgment).

This case is now a precedent for the GST treatment of prepared and frozen meals in Australia, and the details are publicly accessible through the ATO’s legal database and summary analyses from leading tax and legal consultancies.

An Investment in Certainty

A food consultant is not simply another expense on your legal budget. When chosen wisely, we are a genuine asset—protecting capital, customer relationships, and your growth prospects. Our impartial perspective enables you to anticipate challenges and steer a safer course for your business.

If you’re an investor or legal advisor across Food and Drink and need an International Expert Witness it’s time to connect hello@profcg.com

Prof. Consulting Group.

For more information or to discuss how Prof. Consulting Group can support your business, please visit https://www.profcg.com/contact/.