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Determining GST Treatment for Toddler Formula Products: ATO’s View on ‘Infant’ Definition

  • ATO is developing advice on toddler formula products
  • Draft Goods and Services Tax Determination on supplies of toddler formula products
  • Purpose is to outline the Commissioner’s view on the term ‘infant’ in relation to GST-free items
  • Issue is currently being considered in the food industry register
  • Expected completion date is December 2024

Source: ato.gov.au

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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