A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-A - Food  

SECTION 38-3.01   Food additives  

(1)  
For the purposes of paragraph 38-3(1)(e) of the Act, food additives other than exempt food additives are specified.

(2)  
Each of the following is an exempt food additive :


(a) a food additive which, at the time of supply is packaged and marketed for retail sale;


(b) a food additive which, at the time of supply:


(i) has a measurable nutritional value; and

(ii) is supplied for use solely or predominantly in the composition of food; and

(iii) is essential to the composition of that food.

 

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