In accordance with the labelling provisions in Standard 1.5.2 (see section 1.3 of this report), food for sale derived from a GM food such as soybean line COR23134 will require labelling as ‘genetically modified’ if, among other things, the GM food: 
• contains novel DNA or novel protein, or 
• is listed in subsection S26—3(2), (2A) or (3) of Schedule 26 as being subject to the condition that the labelling must comply with section 1.5.2—4 of Standard 1.5.2 (such food has altered characteristics). FSANZ has determined that food derived from soybean line COR23134 does not have altered characteristics (see sections 5.3 and 6 of SD1).
Refined products from soybean line COR23134, such as soybean oil, are unlikely to contain any novel DNA or novel protein and will be unlikely to require labelling as ‘genetically modified’.
Products derived from soybean line COR23134, such as soy milk, flour, meal and protein isolates will likely contain novel DNA or novel protein, and if so, will require labelling as ‘genetically modified’.