2016‑2017‑2018
The Parliament of the
Commonwealth of Australia
THE SENATE
Presented and read a first time
Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018
No. , 2018
(Senator Rice)
A Bill for an Act to amend the A New Tax System (Goods and Services Tax) Act 1999, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedules............................................................................................ 2
Schedule 1—Amendments 3
A New Tax System (Goods and Services Tax) Act 1999 3
A Bill for an Act to amend the A New Tax System (Goods and Services Tax) Act 1999, and for related purposes
The Parliament of Australia enacts:
1 Short title
This Act is the Treasury Laws Amendment (Axe the Tampon Tax) Act 2018.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
| Commencement information |
| Column 1 | Column 2 | Column 3 |
| Provisions | Commencement | Date/Details |
| 1. The whole of this Act | The day after this Act receives the Royal Assent. | |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendments
A New Tax System (Goods and Services Tax) Act 1999
1 At the end of Subdivision 38‑B
Add:
38‑65 Sanitary products
A supply of *sanitary products is GST‑free.
2 Section 195‑1
Insert:
sanitary products means tampons, pads, liners, cups, sponges and other products used in connection with menstruation.
3 Schedule 3 (item 18, column headed “Medical aids or appliances”)
Omit “, sanitary pads or tampons”.
4 Application
The amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by this Schedule apply in relation to supplies made on or after the first 1 January, 1 April, 1 July or 1 October to occur after the commencement of this item.