Federal Register of Legislation - Australian Government

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Determinations/Financial (Other) as made
This instrument declares certain health goods to be goods, the supply of which is goods and services tax (GST)-free.
Administered by: Treasury
Made 26 Nov 2018
Registered 28 Nov 2018
Tabled HR 29 Nov 2018
Tabled Senate 03 Dec 2018
Table of contents.

Commonwealth Coat of Arms of Australia

 

A New Tax System (Goods and Services Tax) (GST–free Health Goods) Determination 2018

I, Greg Hunt, Minister for Health, make the following determination.

Dated 26 November 2018

Greg Hunt

Minister for Health

 

 

 


Contents

1  Name........................................................................................................................................ 1

2  Commencement........................................................................................................................ 1

3  Authority.................................................................................................................................. 1

4  Definitions................................................................................................................................ 1

5  GST–free health goods............................................................................................................. 1

Schedule 1—GST–free health goods                                                                           2

 

 


1  Name

                   This instrument is the A New Tax System (Goods and Services Tax) (GST–free Health Goods) Determination 2018.

2  Commencement

             (1)  Each provision of this instrument 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 instrument

1 January 2019.

1 January 2019

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under paragraph 177-10(4)(b) of the A New Tax System (Goods and Services Tax) Act 1999.

4  Definitions

Note:          A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:

(a)    GST–free; and

(b)    supply.

                   In this instrument:

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

GST–free health goods

                   For subsection 38-47(1) of the Act, the goods of the kind specified in Schedule 1 to this instrument are declared to be goods the supply of which is GST–free.

 


 

Schedule 1—GST–free health goods

(section 5)

 

Column 1
Item

Column 2
Description

1

maternity pads, menstrual cups, menstrual pads and liners, menstrual underwear, tampons, and other similar products specifically designed to absorb or collect lochia, menses or vaginal discharge