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GST Pharmaceutical Health Forum - issues register

2.c. How can additional health goods become GST-free?

Non-interpretative - straight application of the law.

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, 21 December 2011

Table of contents

How this document should be used

Issue 1. Section 38-45 Medical aids and appliances

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.

Issue 3. Section 38-50 Drugs and medicinal preparations

Issue 4. General questions

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