malt extract•for use in making food for human consumption (excluding when marketed as an ingredient for confectionery);•that is marketed principally for drinking purposes (including as an ingredient for brewing purposes)

ATO Reference

#1408

ATO Notes

Product is food under paragraphs 38-4(1)(b), 38-4(1)(d), or 38-4(1)((e) of the GST Act and none of the exclusions in section 38-3 of the GST Act apply.Schedule 2, item 6 of the GST Act applies when malt extract products are marketed principally for drinking purposes, and this includes when the product is marketed principally as an ingredient for brewing purposes.