Federal Register of Legislation - Australian Government

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Determinations/Health as made
Determines that the supply of certain ibuprofen-based analgesics is GST-free.
Administered by: Treasury
Registered 17 Aug 2005
Tabling HistoryDate
Tabled HR03-Aug-2004
Tabled Senate03-Aug-2004
Gazetted 30 Jul 2004
Date of repeal 01 Oct 2015
Repealed by GST-free Supply (Drugs and Medicinal Preparations) Determination 2015

GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2)  

I, ToNY ABBOTT, Minister for Health and Ageing, make this Determination under paragraph 177-10(4)(c) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated                                   21/7/2004

 

 

 

Tony Abbott

Minister for Health and Ageing

 


1              Name of Determination

                This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2) .

2              Commencement

                This Determination commences on 16 June 2004. 

3              Definition

                In this Determination:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

Note: The following expressions that are used in this Determination are defined in the Act:

·     GST-free

·     supply.

4              GST-free supplies

                For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation:

                (a)    is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and

               (b)    contains aspirin, paracetamol or ibuprofen; and

                (c)    is intended to be taken by mouth.

5              Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2)

                The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2) is revoked.