bulking agent – 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

#946

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 hydrogenated carbohydrates, such as mannitol (E421) and maltitol (E965).