A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-A
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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:
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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