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:
- Barrier dams, femidoms and harness devices.
- Personal and surgical lubricants:
- that are water-soluble; and
- that are 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.
Additional goods can only be added by way of a further written determination by the Health Minister.