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antioxidant – food additive that is not an ingredient for a beverage or marketed as an ingredient for confectionery and that at time of supply:(a)is packaged or marketed for retail sale; or(b)all of the following apply(i)has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral);(ii)is supplied for use solely or predominantly in the composition of food; and(iii)is essential to the composition of that food

GST-Free

No GST applies to this item. You pay 0% tax on it.

🍬 Confectionery

ATO Reference

#885

ATO Notes

Exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subsection 38-3.01(1) of the GST Regulations do not apply, as subsection 38-3.01(2) of the GST Regulations applies.Examples include lecithin (fat, E322), glucose oxidase enzyme (protein, E1102), ascorbic acid (Vitamin C, E300) and dietary mineral ascorbates (dietary mineral salts of ascorbic acid, such as E301, E302 and E303).