STANDARD 1.2.

8
NUTRITION INFORMATION REQUIREMENTS

Purpose

This Standard sets out nutrition information requirements in relation to food that is required to be
labelled under this Code and for food exempt from these labelling requirements. This Standard
prescribes when nutritional information must be provided, and the manner in which such information
is provided.

Editorial Note:

Standard 1.2.7 – Nutrition, Health and Related Claims also sets out additional nutrition information
requirements in relation to nutrition content claims and health claims.

This Standard does not apply to infant formula products standardised in Standard 2.9.1 – Infant
Formula Products. Standard 2.9.1 sets out specific nutrition labelling requirements that apply to infant
formula products.

Table of Provisions

Division 1 – Interpretation
1 Definitions
1A Application
2. Energy factors
Division 2 – Nutrition information panels
3 Nutrition information requirements and exemptions
4 Requirements for nutrition information panels when certain claims made
5 Prescribed declarations in a nutrition information panel
6 Expression of particular matters in the nutrition information panel
7 Percentage daily intake information
7A Percentage recommended dietary intake information
7B Percentage DI or RDI information presented outside the panel
8 Food in small packages
8A Additional declarations for food in small packages
9 Food in dehydrated or concentrated form
10 Food intended to be drained before consumption
11 Food intended to be prepared or consumed with other food
11A Claims on food to be prepared or consumed with other food
Division 3 – Deleted
Division 4 – Miscellaneous
18 Prescribed methods of analysis for the determination of dietary fibre in food
19 Items in panel are nutrition content claims in some circumstances

Division 1 – Interpretation
Clauses

1 Interpretation

(1) In this Standard –

average energy content means the figure calculated in accordance with subclause (3)

biologically active substance means a substance, other than a nutrient, with which health
effects are associated.

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 carbohydrate means –

(a) ‘carbohydrate by difference’, calculated by subtracting from 100, the

average quantity expressed as a percentage of water, protein, fat,
dietary fibre, ash, alcohol, and if quantified or added to the food, any
other unavailable carbohydrate and the substances listed in column 1 of
Table 2 to subclause 2(2); or
(b) ‘available carbohydrate’, calculated by summing the average quantity of
total available sugars and starch, and if quantified or added to the food,
any available oligosaccharides, glycogen and maltodextrins.

claim requiring nutrition information has the meaning given in subclause 4(1).

dietary fibre means that fraction of the edible part of plants or their extracts, or synthetic
analogues that –

(a) are resistant to the digestion and absorption in the small intestine,
usually with complete or partial fermentation in the large intestine; and
(b) promote one or more of the following beneficial physiological effects –

(i) laxation;
(ii) reduction in blood cholesterol;
(iii) modulation of blood glucose;

and includes polysaccharides, oligosaccharides (degree of polymerisation > 2) and

lignins.

fat means total fat.

monounsaturated fatty acids means the total of cis-monounsaturated fatty acids and
declared as monounsaturated fat.

polyunsaturated fatty acids means the total of polyunsaturated fatty acids with cis-cis-
methylene interrupted double bonds and declared as polyunsaturated fat.

saturated fatty acids means the total of fatty acids containing no double bonds and
declared as saturated fat.

sugars means monosaccharides and disaccharides.

trans fatty acids means the total of unsaturated fatty acids where one or more of the
double bonds are in the trans configuration and declared as trans fat.

unit quantity means, in the case of a solid or semi-solid food, 100 grams or, in the case of
a beverage or other liquid food, 100 millilitres.

(2) Unless the contrary intention appears, the definitions in Standard 1.2.7 apply in this
Standard.

(3) Average energy content is to be calculated by –

(a) multiplying the average amount of each food component per 100 g of the food by
the energy factor for that food component; then
(b) adding the amounts calculated for each food component using the following
formula –

EkJ  Wi Fi

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 Where EkJ is the average energy content expressed in kilojoules per 100 g, Wi
is the average weight of the food component expressed in grams per 100 g and
Fi means the energy factor assigned to that food component expressed in
kilojoules per gram.

(4) Where this Standard permits average energy content to be expressed in calories, the
average energy content in calories is to be calculated in accordance with the following formula –

 E kJ
E cal
4.18
Where E cal
is the average energy content expressed in calories and E kJ
is the
average energy content calculated in accordance with the formula in subclause
(1).

1A Application

This Standard does not apply to a food standardised by Standard 2.9.1.

Editorial note:

Infant formula products standardised by Standard 2.9.1 are not required to carry a nutrition
information panel in accordance with this Standard. Standard 2.9.1 prescribes specific nutrition
information requirements for those foods.

2 Energy factors

(1) In this clause –

energy factor means the metabolisable energy (ME) of the food component calculated
according to the following formula, expressed in kilojoules per gram of food
component, rounded to the nearest whole number –

ME = GE – FE – UE – GaE – SE

Where –

ME means metabolisable energy

GE means gross energy (as measured by bomb calorimetry)
FE means energy lost in faeces
UE means energy lost in urine
GaE means the energy lost in gases produced by fermentation in the large
intestine
SE means the energy content of waste products lost from surface areas

(2) Energy factors in relation to the food components listed in column 1 of Table 1 and column 1
of Table 2 to this subclause are specified in the corresponding entry in column 2 of Table 1 and Table 2.

Table 1 to subclause 2(2)

Column 1 Column 2

Food Component Energy factor (kJ/g)

Alcohol 29
Carbohydrate (excluding unavailable 17
carbohydrate)
Unavailable carbohydrate (including dietary fibre) 8

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 Table 1 to subclause 2(2) (continued)

Column 1 Column 2

Food Component Energy factor (kJ/g)

Fat 37
Protein 17

Table 2 to subclause 2(2)

Column 1 Column 2
Food Component Energy factor (kJ/g)
Erythritol 1
Glycerol 18
Isomalt 11
Lactitol 11
Maltitol 13
Mannitol 9
Organic acids 13
Polydextrose 5
Sorbitol* 14
D-Tagatose 11
Xylitol 14

Editorial note:

* Energy factor for sorbitol taken as an average of calculated range determined with or without
ingestion of other foods.

Division 2 – Nutrition information panels

3 Nutrition information requirements and exemptions

Subject to clause 4, the label on a package of food must include a nutrition information panel except
where the food is –

(a) deleted
(b) an alcoholic beverage standardised in Standard 2.7.2 to Standard 2.7.5 of this
Code; or
(c) a herb, a spice, a herbal infusion; or
(d) vinegar and related products as standardised in Standard 2.10.1; or
(e) salt and salt products as standardised in Standard 2.10.2; or
(f) tea, decaffeinated tea, decaffeinated instant or soluble tea, instant or soluble tea,
coffee, decaffeinated coffee, decaffeinated instant or soluble coffee, instant or
soluble coffee, as defined in Standard 1.1.2; or
(g) an additive for the purposes of Standard 1.3.1; or
(h) a processing aid as defined in Standard 1.3.3; or
(i) fruit, vegetables, meat, poultry, and fish that comprise a single ingredient or
category of ingredients; or
(j) in a small package; or
(k) gelatine as defined in Standard 1.1.2; or
(l) water, ice, or mineral water or spring water as defined in Standard 2.6.2; or
(m) prepared filled rolls, sandwiches, bagels and similar products; or
(n) jam setting compound; or
(o) a kit which is intended to be used to produce an alcoholic beverage standardised
in Standard 2.7.2 to Standard 2.7.5 of this Code; or
(p) a beverage containing no less than 0.5% alcohol by volume that is not
standardised in Standard 2.7.2 to Standard 2.7.5 of this Code; or
(q) kava as standardised in Standard 2.6.3.

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4 Requirements for nutrition information panels when certain claims made

(1) A claim requiring nutrition information means –

(a) a nutrition content claim; or

(b) a health claim;

but does not include –

(c) a declaration that is required by the Act, or

(d) an endorsement.

(2) Subject to subclauses (3) and (4), if a claim requiring nutrition information is made in relation
to a food, a nutrition information panel must be included on the label on the package of the food.

(3) If a claim requiring nutrition information is made in relation to a food which is not required to
bear a label pursuant to clause 2 of Standard 1.2.1, the information prescribed in clause 5, must be –

(a) declared in a nutrition information panel displayed on or in connection with the

display of the food; or
(b) provided to the purchaser upon request.

(4) Where a claim requiring nutrition information is made in relation to a food in a small
package, the label need not include a nutrition information panel but must comply with clause 8.

5 Prescribed declarations in a nutrition information panel

(1) A nutrition information panel must include the following particulars –

(a) the number of servings of the food in the package expressed as either –

(i) the number of servings of the food, or

(ii) the number of servings of the food per kg, or other units as appropriate,
for those packaged foods where the weight or volume of the food as
packaged is variable; and

(b) the average quantity of the food in a serving expressed, in the case of a solid or
semi-solid food, in grams or, in the case of a beverage or other liquid food, in
millilitres; and
(c) the unit quantity of the food; and
(d) the average energy content, expressed in kilojoules or both in kilojoules and in
calories (kilocalories), of a serving of the food and of the unit quantity of the food;
and
(e) subject to subclause (1A), the average quantity, expressed in grams of, protein,
fat, saturated fat, carbohydrate and sugars, in a serving of the food and in a unit
quantity of the food; and
(f) the average quantity, expressed in milligrams or both milligrams and millimoles, of
sodium in a serving of the food and in the unit quantity of the food; and
(g) the name and the average quantity of any other nutrient or biologically active
substance in respect of which a claim requiring nutrition information is made,
expressed in grams, milligrams or micrograms or other units as appropriate, that is
in a serving of the food and in the unit quantity of the food; and
(h) any other matter which this Code requires to be included.

set out, unless otherwise prescribed in this Code, in the following format –

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 NUTRITION INFORMATION
Servings per package: (insert number of servings)
Serving size: g (or mL or other units as appropriate)
Quantity per Serving Quantity per 100 g (or
100 mL)

Energy kJ (Cal) kJ (Cal)

Protein g g

Fat, total g g
– saturated g g
Carbohydrate g g
sugars g g
Sodium mg (mmol) mg (mmol)

(insert any other nutrient or g, mg, g (or other units as g, mg, g (or other units
biologically active substance appropriate) as appropriate)
to be declared)

(1A) If a claim –

(a) is made about a food standardised in Standard 2.4.1 or Standard 2.4.2; and
(b) relates to polyunsaturated fatty acids or monounsaturated fatty acids;

the properties set out in subclause (1B) may be set out in the panel as a minimum or maximum
quantity in a serving of the food and per 100 g/mL.

(1B) The properties are –

(a) saturated fatty acids; and

(b) polyunsaturated fatty acids; and
(c) monounsaturated fatty acids; and
(d) trans fatty acids.

(2) A nutrition information panel must clearly indicate that –

(a) the average quantities set out in the panel are average quantities; and
(b) any minimum and maximum quantities set out in the panel are minimum and
maximum quantities.

Editorial note:

‘Average quantity’ is determined in accordance with the definition set out in clause 2 of Standard
1.1.1. Average quantities may be indicated, for example, by inserting the word ‘Average’ or an
abbreviation for average at the beginning of ‘Quantity per Serving’ and the ‘Quantity per 100 g (or 100
mL)’ columns, or including a note at the end of the panel stating that all specified values are
averages.

No format is prescribed for the indication of minimum and maximum quantities. They may be
indicated, for example, by inserting the bracketed abbreviations ‘(min)’ and ‘(max)’ immediately after
the relevant quantities in the Quantity per Serving column and the Quantity per 100 g (or 100 mL)
column.

(3) The word ‘serving’ may be replaced in the nutrition information panel by –

(a) the word ‘slice’, ‘pack’ or ‘package’; or

(b) the words ‘metric cup’ or ‘metric tablespoon’ or other appropriate word or words
expressing a unit or common measure.

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(3A) The word ‘Carbohydrate’ may be replaced in the nutrition information panel by
‘Carbohydrate, total’.

(4) The nutrition information panel must include declarations of the trans, polyunsaturated and
monounsaturated fatty acids in accordance with subclause (7), where a claim requiring nutrition
information is made about or based on –

(a) cholesterol; or
(b) saturated, trans, polyunsaturated or monounsaturated fatty acids; or
(c) omega-3, omega-6 or omega-9 fatty acids.

(5) The nutrition information panel must include a declaration of the presence or absence of
dietary fibre in accordance with subclause (7), where a claim requiring nutrition information is made
about or based on –

(a) fibre; or
(b) any specifically named fibre; or
(c) sugars; or
(d) any other type of carbohydrate.

(5A) Zero (0) must be used to indicate the absence of dietary fibre under subclause (5).

(6) The nutrition information panel must include declarations of unavailable carbohydrate where
the unavailable carbohydrate has been subtracted in the calculation of ‘carbohydrate by difference’ as
defined in clause 1.

(6A) The reference to ‘unavailable carbohydrate’ in subclause (6) does not include dietary fibre.

(6B) The nutrition information panel must include individual declarations of those substances
listed in column 1 of Table 2 to subclause 2(2) where they are present, either singly or in combination,
in the final food in an amount of no less than 5g/100g, and where –

(a) any of the substances listed in column 1 have been subtracted in the calculation of
‘carbohydrate by difference’ as defined in clause 1; or
(b) any of the substances listed in column 1 have been quantified or added to the
food, if ‘available carbohydrate’ as defined in clause 1 is used.

(6C) The reference to ‘substances listed in column 1 of Table 2 to subclause 2(2)’ in subclause
(6B) does not include organic acids.

(7) The information prescribed in subclause (4) and subclause (5), where required to be
included in a nutritional information panel, must be set out in the following format –

NUTRITION INFORMATION
Servings per package: (insert number of servings)
Serving size: g (or mL or other units as appropriate)
Quantity per Serving Quantity per 100 g (or
100 mL)

Energy kJ (Cal) kJ (Cal)

Protein, total g g
–* g g

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 Fat, total g g
– saturated g g
– ** g g
– trans g g
– ** g g
– polyunsaturated g g
– ** g g
– monounsaturated g g
– ** g g

Cholesterol mg mg

Carbohydrate g g
– sugars g g
– ** g g
– ** g g
– ** g g

Dietary fibre, total g g

–* g g

Sodium mg (mmol) mg (mmol)

(insert any other nutrient or g, mg, g (or other units as g, mg, g (or other units
biologically active substance appropriate) as appropriate)
to be declared)
*a sub-group nutrient
**a sub-sub-group nutrient

Editorial note:

This format sets out how sub-groups and sub-sub-groups of nutrients may be included. The word
‘total’ following ‘protein’ or ‘dietary fibre’ in the first column of the panel need only be included if it is
immediately followed by the sub-group.

(8) The declaration of dietary fibre in a panel must be a declaration of dietary fibre determined
in accordance with clause 18.

6 Expression of particular matters in the nutrition information panel

(1) The average energy content, and average or minimum or maximum quantities of nutrients
and biologically active substances must be expressed in the panel to not more than three significant
figures.

(2) Where the average energy content of a serving or unit quantity of the food is less than 40
kJ, that average energy content may be expressed in the panel as ‘LESS THAN 40 kJ’.

(3) Where the average quantity of protein, fat, classes of fatty acids, carbohydrate, sugars or
dietary fibre in a serving or unit quantity of the food is less than 1 gram, that average quantity may be
expressed in the panel as ‘LESS THAN 1 g’.

(4) Where the average quantity of sodium or potassium in a serving of the food, or unit quantity
of the food is less than 5 milligrams, that average quantity may be expressed in the panel as ‘LESS
THAN 5 mg’.

(5) If a nutrition claim is made about phytosterols, phytostanols or their esters, then the nutrition
information panel must include declarations of –

(a) the substances using the same name as used in the mandatory advisory
statement required by clause 2 of Standard 1.2.3; and
(b) the amount of the substances calculated as total plant sterol equivalents content.

(6) Subclause 1(2) of Standard 1.1.1 does not apply to subclause (5).

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7 Percentage daily intake information

(1) Information relating to the percentage daily intake of nutrients set out in a nutrition
information panel may be included in the panel.

(2) If percentage daily intake information is included in a panel –

(a) the percentage daily intake of dietary fibre per serving may be included in the
panel; and
(b) the following matters must be included in the panel –

(i) the percentage daily intake of energy, fat, saturated fatty acids,
carbohydrate, sugars, protein and sodium per serving;
(ii) either of the following statements –

‘*based on an average adult diet of 8700 kJ’; or

‘Percentage daily intakes are based on an average adult diet of 8700 kJ’.

(3) The percentage daily intakes of the food components listed in column 1 of the Table to this
subclause, that are included in the panel, must be calculated using the corresponding reference value
specified in column 2.

Table to subclause 7(3)

Column 1 Column 2
Food Component Reference Value
Energy 8700 kJ
Protein 50 g
Fat 70 g
Saturated fatty acids 24 g
Carbohydrate 310 g
Sodium 2300 mg
Sugars 90 g
Dietary fibre (if included) 30 g

7A Percentage recommended dietary intake information

(1) This clause applies if–

(a) a claim requiring nutrition information is made about or based on a vitamin or

mineral (the relevant vitamin or mineral); and
(b) the relevant vitamin or mineral has a RDI; and
(c) the food to which the claim relates is not a food for infants as standardised by
Standard 2.9.2.

(2) The percentage of the RDI for the relevant vitamin or mineral contributed by one serving of
the food must be set out in the nutrition information panel.

(3) The percentage RDI under subclause (2) must be calculated –

(a) using the RDIs mentioned in the Schedule to Standard 1.1.1; and
(b) using the nutrient values set out in the nutrition information panel.

(4) Despite paragraph (1)(c), percentage recommended dietary intake information may be
included in the nutrition information panel for a food for infants as standardised by Standard 2.9.2.

7B Percentage DI or RDI information presented outside the panel

(1) In this clause, DI or RDI information means the information in a nutrition information panel
that is permitted or required by clause 7 or 7A.

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(2) DI or RDI information may be presented outside the nutrition information panel if –

(a) the serving size is presented together with DI or RDI information; and
(b) the food to which the DI or RDI information relates does not contain more than
1.15% alcohol by volume.

(3) If more than one piece of DI or RDI information is presented outside the nutrition information
panel, those pieces of information must be presented together.

(4) DI or RDI information presented in accordance with this clause does not constitute a
nutrition content claim.

8 Food in small packages

(1) This clause applies if a claim requiring nutrition information is made on or about food in a
small package.

(2) The label must include a declaration of the average quantity of the food in a serving
expressed –

(a) in the case of a solid or semi-sold food, in grams; or

(b) in the case of a beverage or other liquid food, in millilitres.

(3) In addition to the matters specified in subclause (2), if a claim requiring nutrition information
is made about a matter in Column 1 of the Table to this subclause, the label must include the
particulars specified in Column 2.

Table to subclause 8(3)

Column 1 Column 2
Claim is about Label must include
Any nutrient or biologically active substance (other Average quantity of the nutrient or biologically active
than a vitamin or mineral with a RDI) substance present per serving of the food
Any vitamin or mineral with a RDI (a) Average quantity of the vitamin or mineral present
per serving of the food; and
(b) Percentage of the RDI for the vitamin or mineral
contributed by one serving of the food, and
calculated in accordance with clause 7A
Cholesterol, saturated fatty acids, trans fatty acids, Saturated fatty acids, trans fatty acids, polyunsaturated
polyunsaturated fatty acids, monounsaturated fatty fatty acids and monounsaturated fatty acids content
acids, omega-6 or omega-9 fatty acids per serving of the food
Dietary fibre, sugars or any other carbohydrate Average quantity of energy, carbohydrate, sugars and
dietary fibre (calculated in accordance with clause
18) present per serving of the food
Energy Average quantity of energy present per serving of the
food
Fat-free Average quantity of energy present per serving of the
food
Omega-3 fatty acids (a) Saturated fatty acids, trans fatty acids,
polyunsaturated fatty acids and monounsaturated
fatty acids content per serving of the food; and
(b) Type and amount of omega-3 fatty acids per
serving of the food, namely alpha-linolenic acid, or
docosahexaenoic acid, or eicosapentaenoic acid,
or a combination of the above
Lactose Galactose content per serving of the food
Potassium Sodium and potassium content per serving of the food
Sodium or salt Sodium and potassium content per serving of the food

(4) The particulars required by subclause (3) –

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 (a) must be set out as minimum, maximum or average quantities unless specified in
the Table to subclause (3); and
(b) must clearly indicate whether the particulars are minimum, maximum or average
quantities.

(5) The word ‘serving’ in a declaration required by this clause may be replaced by –

(a) the word ‘slice’, ‘pack’ or ‘package’; or

(b) the words ‘metric cup’ or ‘metric tablespoon’ or other appropriate word or words
expressing a unit or common measure.

(6) To avoid doubt, the information required to be declared in accordance with this clause need
not be set out in the prescribed panel format.

8A Additional declarations for food in small packages

(1) This clause applies if a claim requiring nutrition information is made about carbohydrate,
dietary fibre, sugars or any other carbohydrate on or about food in a small package.

(2) The label must include a declaration of unavailable carbohydrate if unavailable carbohydrate
has been subtracted in the calculation of ‘carbohydrate by difference’ as defined in clause 1.

(3) The reference to ‘unavailable carbohydrate’ in subclause (2) does not include dietary fibre.

(4) If –

(a) the food contains any of the substances in Column 1 of Table 2 to subclause 2(2)
other than organic acids (the relevant substances); and
(b) the relevant substances either singly or in combination are present in the final form
of the food in an amount no less than 5 g/100 g;

the presence of the relevant substances must be declared on the label.

9 Food in dehydrated or concentrated form

Where a food in dehydrated or concentrated form is labelled with directions that indicate that the food
should be reconstituted with water before consumption, the label on the package of that food must
include the particulars set out in each column of the panel expressed as a proportion of the food as so
reconstituted.

10 Food intended to be drained before consumption

The label on a package of food with directions indicating that the food should be drained before
consumption, must include the particulars set out in each column of the panel expressed as a
proportion of the drained food, and must clearly indicate that the particulars set out in each column of
the panel relate to the drained food.

11 Food intended to be prepared or consumed with other food

The label on a package of food intended to be prepared or consumed with at least one other food,
may include an additional column at the right hand side of the panel, specifying, in the same manner
as set out in the panel –

(a) a description of the additional food or foods; and

(b) the quantity of the additional food or foods; and
(c) the average energy content of the combined foods; and
(d) the average quantities of nutrients contained in the combined foods; and
(e) the average quantities of biologically active substances contained in the combined
foods.

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11A Claims on food to be prepared or consumed with other food

If a claim requiring nutrition information is made about a food that is required to be prepared or
consumed with at least one other food–

(a) the nutrition information panel must include an additional column at the right hand
side of the panel, specifying, in the same manner as set out in the panel –

(i) a description of the additional food or foods; and

(ii) the quantity of the additional food or foods; and
(iii) the average energy content of the combined foods; and
(iv) the average quantities of nutrients contained in the combined foods; and
(v) the average quantities of biologically active substances contained in the
combined foods; and

(b) the weight or volume of the serving size of the food as prepared must be declared
in the panel.

Division 3 – Deleted

Division 4 – Miscellaneous
18 Methods of analysis to determine total dietary fibre and specifically named fibre
content of food

(1) Subject to subclause (2), the methods set out in the Table to this subclause are the
prescribed methods of analysis for the determination of total dietary fibre and any specifically named
fibre content of food for the purposes of nutrition labelling in this standard.

Table to subclause 18(1)

Column 1 Column 2
Dietary Fibre Method of analysis
Total dietary fibre Section 985.29 of the AOAC, 18th Edition (2005), or
Section 991.43 of the AOAC, 18th Edition (2005).
Total dietary fibre (including all resistant maltodextrins) Section 2001.03 of the AOAC, 18th Edition (2005)
Inulin and fructooligosaccharide Section 997.08 of the AOAC, 18th Edition (2005).
Inulin Section 999.03 of the AOAC, 18th Edition (2005).
Polydextrose Section 2000.11 of the AOAC, 18th Edition (2005)

(2) Where the dietary fibre content of a food has been determined by more than one method of
analysis listed in column 2 of the Table to subclause 18(1), the total dietary fibre content is calculated
by adding together the results from each method of analysis and then subtracting any portion of
dietary fibre which has been included in the results of more than one method of analysis.

Editorial note:

For example, the dietary fibre content of a cereal bar with added inulin is calculated by adding the
result of the analysis for total dietary fibre, using one of the two possible methods of analysis, to the
result of the analysis for inulin, and subtracting from the total that part of the inulin content that was
included in the result of the analysis for total dietary fibre.

See Standard 1.3.4 – Identity and Purity for the identity and purity requirements for added resistant
maltodextrins.

19 Items in panel are nutrition content claims in some circumstances

(1) In this clause –

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 voluntary item means a particular which is permitted by this Code to be included in a
nutrition information panel.

mandatory item means a particular which is required by this Code to be included in the
nutrition information panel in some or all circumstances.

(2) To avoid doubt, the inclusion of a mandatory item in a nutrition information panel is not a
nutrition content claim.

(3) The inclusion of a voluntary item in a nutrition information panel is a nutrition content claim
unless –

(a) this Code provides otherwise; or

(b) the voluntary item is a declaration of –

(i) dietary fibre if the food contains less than 2 g of dietary fibre per serving;
or
(ii) trans fatty acid content; or
(iii) lactose content.

(4) A nutrition information panel that contains the prescribed declarations in paragraphs 5(1)(a)
to 5(1)(f) on a product containing more than 1.15% alcohol by volume is not a nutrition content claim.

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