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
This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2) .
This Determination commences on 16 June 2004.
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:
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.