GST Pharmaceutical Health Forum - issues register

2.d. What are 'sunscreen preparations for dermal application'?

This issue is a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.

A sunscreen preparation is a preparation, manufactured or compounded, for application to the skin (including the lips), to reduce the incidence of skin damage caused by exposure to the rays of the sun.

Sunscreen preparations may be presented for use in forms other than creams and lotions for example, gels, balms and mousses.

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.