dry foods for babies, infants or toddlers that are cookies, wafers, crackers, biscuits, pretzels or cones, but not including rusks for infants (children up to 12 months)

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TAXABLE — +10% GST applies

This item attracts GST. The price you see includes 10% tax.

📦 Other

ATO Reference

#1842

ATO Notes

Schedule 1, item 32 of the GST Act applies, and clause 5(b) does not apply because they are not 'rusks for infants or invalids, or goods consisting principally of those rusks'.A rusk is a very hard dry biscuit or twice baked bread often given to babies that are teething.Refer to GSTD 2026/1 for the meaning of 'infants'.