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A New Tax System (Goods and Services Tax) Regulations 2019
38‑3.01 Food additives38‑3.01 Food additives
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#### 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.