Queensland Consolidated Acts(1) Manufacture, in relation to food, includes the following--
(a) making food by combining ingredients;
Examples--
producing frozen meals in a factory
producing cake mixes
(b) significantly changing the condition or nature of food by any process;
Examples--
milling flour
peeling, cutting and freezing vegetables
(c) bottling or canning food, including, for example, bottling water or canning fruit;
(d) packing unpackaged food, other than unprocessed primary produce;
Example--
packing bulk ground coffee into packages for retail sale
(e) making ice.
(2) However, manufacture, in relation to food, does not include the following--
(a) preparing food at a particular place for retail sale at the place, including sale for immediate consumption;
Examples--
preparing food at a restaurant for sale to a person dining in the restaurant
preparing and packing sandwiches in a package at a cafe for retail sale at the cafe
(b) preparing food for a food business that involves off-site catering;
(c) making ice at a particular place for use at the place;
(d) changing the condition of food merely by changing its temperature.