A New Tax System (Goods and Services Tax) Amendment Regulations 2001 (No. 2) (Cth)

F.

A New Tax System (Goods and

Services Tax) Amendment

Regulations 2001 (No. 2)1

Statutory Rules 2001 N o. / 2

126

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations

under the A New Tax System (Goods and Services Tax) Act J999.

Dated

3 0 MAY 2001 2001

WILLIAM DEANE

Governor-General

By His Excellency's Command

0102240A-01051SZ. 16/05/2001, 11:11 AM

C. R. KEMP

Assistant Treasurer

Regulat ion 1

Name of Regulations

These Regulations are the A New Tax System (Goods and

Services Tax) Amendment Regulations 2001	(No./).	2
Commencement

These Regulations commence on 1 December 2001.

Amendment of A New Tax System (Goods and

Services Tax) Regulations 1999

Schedule 1 amends the A New Tax System (Goods and Services

Tax) Regulations 1999.

Schedule 1	Amendment
(regulation 3)

[1] After regulation 38-3.01

insert

38-3.02 Food additives (Act s 38-3)

(1) For paragraph 38-3 (1) (e) of the Act, food additives

other than exempt food additives are specified.

(2) Each of the following is an exempt food additive:

(a) a food additive which, at the time of supply is

packaged and marketed for retail sale;

(b)	a food additive which, at the time of supply;
(i) has a measurable nutritional value; and

(ii)	is supplied for use solely or predominantly
in the composition of food; and
(iii)	is essential to the composition of that food.

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Notes

Notes

1. These Regulations amend Statutory Rules 1999 No. 245, as amended by 2000 Nos. 49, 77, 89, 110, 268 and 363; 2001 No. 48.

2. Notified in the Commonwealth of Australia Gazette on 2001. 6 June

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