stabiliser – food additive that is not an ingredient for a beverage or marketed as an ingredient for confectionery and that at time of supply:(a)is packaged or marketed for retail sale; or(b)all of the following apply(i)has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral);(ii)is supplied for use solely or predominantly in the composition of food; and(iii)is essential to the composition of that food

ATO Reference

#1687

ATO Notes

Exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subsection 38-3.01(1) of the GST Regulations do not apply, as subsection 38-3.01(2) of the GST Regulations applies.Examples include carbohydrate derivatives such as carrageenan (E407), modified starches such as acid-treated starch (E1401) and dextrin roasted starch (E1400) and proteases (E1101) that are enzymes (proteins) that catalyze chemical reactions.