TAXABLE — +10% GST applies
This item attracts GST. The price you see includes 10% tax.
ATO Reference
#1865
ATO Notes
Paragraph 38-3(1)(d) applies, as the product is an ingredient for a beverage that is not of a kind specified in Schedule 2 of the GST Act. Paragraph 38-3(1)(d) applies even if the product has a subsidiary use as an ingredient for non-beverage food products.Determining if a product is an ingredient for a beverage requires consideration of the basic nature of the goods, including their composition and function.