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

A New Tax System (Goods and Services Tax) Amendment Regulations 2001 (No. 2) 1 Statutory Rules 2001 No. 126 2 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 1999. Dated 30 May 2001 WILLIAM DEANE Governor-General By His Excellency’s Command C. R. KEMP Assistant Treasurer 1 Name of Regulations These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2001 (No. 2) . 2 Commencement These Regulations commence on 1 December 2001. 3 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. 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 6 June 2001.