GST Pharmaceutical Health Forum - Issues Register

2.a. What other health goods has the Health Minister, by determination in writing, declared to be GST-free?

The determination for the purposes of section 38-47 provides that the following categories of goods will be GST-free where 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.

1. Condoms.
2. Barrier dams, femidoms and harness devices.
3. Personal and surgical lubricants:

a. that are water-soluble; and
b. that 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:

a. that are marketed principally for use as sunscreen; and
b. that 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 (from 31 December 2005).

Additional goods can only be added by way of a further written determination by the Health Minister.

Sections within Issue 2. Section 38-47 Other GST-free Health Goods

• 2.a. What other health goods has the Health Minister, by determination in writing, declared to be GST-free?
• 2.b. Are supplies of the goods listed above only GST-free where supplied to an individual for private or domestic use or consumption?
• 2.c. How can additional health goods become GST-free?
• 2.d. What are 'sunscreen preparations for dermal application'?
• 2.e. What factors should be taken into account in determining whether a sunscreen preparation is marketed principally as a sunscreen? Are supplies of sunscreen preparations dermal application with a SPF rating factor of 15 or more, an ARTG number and which satisfied the 'marketed principally for use as a sunscreen preparation for humans' test used in Item 91 of Schedule 1 to the Sales Tax Act, GST-free?
• 2.f. Do folate supplements for the purposes of the Health Ministers Determination include any product with folate included in the formulation? E.g: multivitamins.

Last Modified: Wednesday, 30 November 2005