• 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?

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

    In determining whether a sunscreen preparation is ' marketed principally for use as a sunscreen preparation' reference is to be made to the total process through which the goods are put on the market. Indicators include the product name, labelling and packaging, advertising, consumer information, retail outlets in which the goods can be purchased and product location within those retail outlets.

    It is considered that the same interpretation is to be given to the meaning of the phrase 'marketed principally for use as a sunscreen preparation' used in the Health Minister's Determination as was given to the phrase 'marketed principally for use as a sunscreen preparation for humans' used in item 91 of Schedule 1 to the Sales Tax Act.

    Accordingly, supplies of sunscreen preparations for dermal application with an 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, are GST-free.

      Last modified: 02 Apr 2014QC 16333