Commonwealth Numbered Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 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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