GST-Free
No GST applies to this item. You pay 0% tax on it.
ATO Reference
#1609
ATO Notes
Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Rusks are excluded from Schedule 1, item 32 of the GST Act by Schedule 1, clause 5 of the GST Act that states that rusks for infants or invalids are not biscuit goods.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'.