Frequently Asked Questions

About the Kit

Why has the Government implemented further bans for school canteens?

The incidence of obesity in children and young people in Australia has increased dramatically in recent years, with 1 in 4 children overweight or obese. This has serious long- and short-term health consequences. Excess weight gain in children is usually a result of eating too much food or the wrong type of food, combined with low energy expenditure – doing too little physical activity or being inactive for too much of the day. 

School canteens play an important role in the provision of food to students and the school community, as well as being an integral part of the school environment. The school canteen should reflect the educational goals of the school and support and complement student learning. When it is used daily, the food provided through the school canteen may comprise a third of a student’s total daily intake and have a significant influence on their health and nutrition.

Which bans now apply?

High sugar content drinks were banned through school food services in 2007. This included energy drinks and flavoured mineral waters with high sugar content.

In response to concerns from parents and schools on the issue of healthy eating, the sale of confectionery through school food services was phased out in 2009. 

Confectionery is of minimal nutritional value and high in kilojoules. From 2009, no confectionery is permitted to be supplied through school food services.

How will schools know which food or drink is in which category?

The Healthy Canteen Kit – Food Planner provides comprehensive information and criteria for schools that define foods and drinks in the various categories. For example, ice-creams and dairy desserts that have more than 600 kJ and 3g of saturated fat per serve belong in the ‘Occasionally' category and should be served on no more than two occasions per school term.

These criteria have been developed in conjunction with dieticians and health experts and are used by schools in Victoria, New South Wales and Queensland. The planner also translates the broad Australian Dietary Guidelines into practical menu planning advice.

What is in the Healthy Canteen Kit?

The Healthy Canteen Kit contains the following resources to assist schools develop healthy canteens and other food services:

• Healthy Canteen Kit – School Canteens and Other School Food Services Policy explains the guiding principles, including food selection, food categories, food safety, and the role of the school council in developing a school food service policy.
• Healthy Canteen Kit – Food Planner assists schools and canteens to make appropriate healthy food choices.
• Healthy Canteen Kit – Getting Started provides advice about how to establish a healthy school food service. It includes healthy fundraising ideas, frequently asked questions and a sample canteen policy.
• Healthy Canteen Kit – Student Learning Activities provides a suite of learning activities for each of the six levels of the Victorian Essential Learning Standards (VELS) for Years Prep to 10.
• Healthy Canteen Kit – Canteen Manual provides practical information for canteen managers and school personnel to assist with the management and day to-day running of the school canteen.
• Healthy Canteen Kit CD-ROM provides an electronic copy of the entire kit.
• At a glance planner provides a quick reference in poster form to assist with healthy food choices.
• A poster to promote healthy food choices to students.

Will changing to a healthier canteen be difficult?

No. The Healthy Canteen Kit – Food Planner has been designed to provide canteen staff and schools with practical information on the ‘who’, ‘what’, ‘how’, and ‘when’ of providing healthy foods and drinks in schools.

Many schools in Victoria have made great progress in promoting healthy foods in their environment. The case studies included in this resource describe many success stories that will provide inspiration and ideas.

Can school have a healthy canteen menu and still remain financially viable?

Yes. Many schools in Victoria have reported that while income may have initially decreased due to the investment in extra equipment and staff, income has since increased beyond previous levels. These funds can be invested to make further healthy changes.

Schools have reported that parents have been giving children money to buy lunch more often as they feel reassured that the children are provided with healthy choices. Many schools believe that the key to a successful, healthy canteen is to ensure that it is run effectively as a business and that correct management and accounting is maintained.

School Canteens and the GST

School-operated canteens are non-profit bodies under GST legislation and can choose from two GST methods for reporting their transactions for tax purposes – “input taxed”; or “fully taxed GST”.

The Department recommends that schools that operate profitable canteens use the input taxed method. 

Schools using the input taxed method do not need to report any GST inclusive transactions on the Business Activity Statement (BAS) to the Australian Taxation Office.

Under this method schools code all purchases as CASES21 GST Code G13 and all sales as CASES21 GST Code G04.

Where costs, such as electricity, cleaning, insurance, etc., are jointly used by both the school and the canteen these costs will need to be “split” between the school and the canteen.

For example, where a bill is for the whole school, no input tax credits can be claimed on the portion of costs that relate to the canteen.

In these instances the invoice should be split-charged, with the school share charged as GST inclusive or G11, and the canteen share charged as input taxed or G13.

Detailed information on school canteens and the GST is available from the Tax Resource Centre.

What roles does the school council play in changing to a healthier canteen?

A canteen’s operation in Victorian government schools is the responsibility of the school council. The council may run the canteen itself or it may permit a food service to be offered, under licence by an outside body. This means that the school council is responsible for how the canteen is managed and what sort of food is available. The council should develop appropriate guidelines, irrespective of whichever canteen management system is adopted. It is recommended that the school council has a canteen committee and that it plays an active role in the development of a healthy canteen policy.

Schools that have successfully made the change to develop a healthy canteen policy have identified that a key factor in their success has been the support and direction of the school council, which has helped define the canteen’s role as one of providing healthy foods for students as the number one priority over profits.

How can schools make changes when their canteen is off-site?

If possible, schools should involve the off-site food service in the development of their canteen policy. Schools could seek the input and support of the off-site food providers by being on the school canteen committee, so that they are involved.

Schools should also include a statement of nutrition and healthy food policy with the tender and/or contract document they provide to the off-site business or catering company.

What if a school doesn’t have a canteen?

Promoting healthy eating across the whole school environment is an important and effective health promotion strategy. The Health Promoting Schools Framework is a model that involves the inclusion of activities that promote health, such as healthy eating, across the three areas of: teaching and the curriculum, the school organisation and environment, and families and the community.

The Healthy Canteen Kit – Food Planner and the School Canteens and Other School Food Services Policy should be applied across the whole school environment.

Schools without a canteen can still play an active role in providing healthy foods and promoting healthy eating in other areas such as teaching, providing healthy food choices at special school events, sporting days and excursions, implementing classroom fruit and water breaks, planting a school vegetable garden and celebrating National Nutrition Week with healthy fruit and vegetable activities.

More information

For more information about healthy eating and physical activity, see: Information for Professionals