The Labour government was warned earlier this year that removing GST from fruit and vegetables may not make them more affordable.
Ministry of Health documents obtained under the Official Information Act show health officials are investigating using the tax system to combat obesity.
They say there is growing international evidence to support a tax on sugary drinks but that taking GST off food might not work in New Zealand.
Guyon Espiner has been investigating the food industry and the obesity crisis in the RNZ series Off the Shelf.
Espiner spoke to Ingrid Hipkiss.