Federal Register of Legislation - Australian Government

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Determinations/Health as made
The purpose of this determination is to grant GST-free status to nicotine replacement therapy (nicotine sublingual tablets).
Administered by: Treasury
Registered 15 Nov 2005
Tabling HistoryDate
Tabled HR28-Nov-2005
Tabled Senate28-Nov-2005
Date of repeal 31 Dec 2011
Repealed by GST-free Supply (Health Goods) Determination 2011

GST-free Supply (Health Goods) Determination 2005  

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

Dated                           8/11/ 2005

 

 

 

 

                                  Tony Abbott

 

Minister for Health and Ageing

 

 

1              Name of Determination

                This Determination is the GST-free Supply (Health Goods) Determination 2005

2              Commencement

                This Determination commences on 31 December 2005. 

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.

 

                 Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989.

4              GST-free supplies

                For the purposes of subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if, under the Therapeutic Goods Act 1989, the goods are required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods.

5              Revocation of GST-free Supply (Health Goods) Determination 2004

                The GST-free Supply (Health Goods) Determination 2004 is revoked from 31 December 2005.


Schedule 1        Health goods the supply of which may be GST-free

 

 

Item

Health goods

1

Condoms

2

Barrier dams, femidoms and harness devices

3

Personal and surgical lubricants that:

(a)        are water-soluble; and

(b)        are suitable for use with condoms

4

Preparations for use by humans:

(a)                that contain folic acid as a single active ingredient; and

(b)                have a recommended daily dose of 400 to 500 micrograms

5

Sunscreen preparations for dermal application that:

(a)        are marketed principally for use as sunscreen; and

(b)        have a sun protection factor rating of 15 or more

6

Nicotine for use as an aid in withdrawal from tobacco smoking where:

(a)        the nicotine is administered in preparations for transdermal use; or

(b)                the nicotine is administered through chewing gum; or

(c)                the nicotine is administered through a lozenge; or

(d)                the nicotine is administered through a sublingual tablet.