Federal Register of Legislation - Australian Government

Primary content

GST-free Supply (Health Goods) Determination 2011

Authoritative Version
Determinations/Health as made
This instrument is to broaden the range of nicotine replacement therapy products that are granted GST-free status under a determination. Specifically, all nicotine replacement therapies for transdermal and oromucosal use used as an aid in withdrawal from tobacco smoking will receive GST free status under this determination.
Administered by: Treasury
Registered 16 Dec 2011
Tabling HistoryDate
Tabled HR07-Feb-2012
Tabled Senate07-Feb-2012

GST-free Supply (Health Goods) Determination 2011 

I, Nicola Roxon, 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             13th December                          2011                        

 

 

 

 

Nicola Roxon

Minister for Health and Ageing

 

 

 

 

 

 

 

 

 

 


1              Name of Determination

                This determination is the GST-free Supply (Health Goods) Determination 2011.

2              Commencement

                This Determination commences on 31 December 2011. 

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.

 

                 Current Poisons Standard has the same meaning as in section 52A of the Therapeutic Goods Act 1989.

 

                 Oromucosal use has the same meaning as in the current Poisons Standard.

 

                 Transdermal use has the same meaning as in the current Poisons Standard.

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 2005

                The GST-free Supply (Health Goods) Determination 2005 is revoked from 31 December 2011.


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 the nicotine is administered in preparations for transdermal or oromucosal use