vitamin which, at time of supply, is not packaged and marketed for retail sale and any of the following apply:(i)has no measurable nutritional value;(ii)is not supplied for use solely or predominantly in the composition of food; or(iii)is not essential to the composition of that food

ATO Reference

#1790

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.For example, vitamins intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.