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

    Non-interpretative – straight application of the law.

    The GST-free Supply (Health Goods) Determination 2011External Link 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:

    • condoms
    • barrier dams, femidoms and harness devices
    • personal and surgical lubricants that are water-soluble and suitable for use with condoms
    • preparations for use by humans that contain folic acid as a single active ingredient and have a recommended daily dose of 400 to 500 micrograms
    • sunscreen preparations for dermal application that are marketed principally for use as sunscreen and have a sun protection factor rating of 15 or more
    • nicotine for use as an aid in withdrawal from tobacco smoking where the nicotine is administered in preparations for transdermal or oromucosal use.

    The A New Tax System (Goods and Services Tax) (GST–free Health Goods) Determination 2018External Link provides that the following products are GST-free when supplied on or after 1 January 2019:

    • maternity pads
    • menstrual cups
    • menstrual pads and liners
    • menstrual underwear
    • tampons
    • other similar products specifically designed to absorb or collect lochia, menses or vaginal discharge.

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

      Last modified: 12 Dec 2018QC 16333