propellant gas to expel food from a container

ATO Reference

#1558

ATO Notes

Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subsection 38-3.01(1) of the GST Regulations apply as subsection 38-3.01(2) of the GST Regulations does not apply because the gasses approved for use as food additives have no nutritional value.