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  • Issue 2. Section 38-47 Other GST-free health goods

    Non-interpretative – straight application of the law.


    Section 38-47 states that a supply is GST-free if it is a supply of goods of a kind that the Health Minister, by determination in writing, declares to be goods for which the supply is GST-free. Once an item meets all of the requirements set out in the Ministerial Determination, then its supply is GST-free all the way down the supply chain. One exception to this is when the supplier and the recipient agree to treat the supply as if it were taxable pursuant to subsection 38-47(2).

    Related questions - The following questions explore what is within the concept of 'Other GST-free Health Goods' for the purposes of section 38-47. None of the questions and answers should be read in isolation but rather as part of the whole of the information contained in this document.

    Table 2: Issue 2. Section 38-47 other GST-free health goods



    05/06/2013 (u)

    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? For example: multivitamins.

    04/12/18 (a)

    2.g. Is the supply of menstrual products GST-free?

    (a) added, (u) updated, (w) withdrawn

      Last modified: 01 Apr 2019QC 16333