Show download pdf controls
  • 2.g. Is the supply of menstrual products GST-free?

    Non-interpretative – straight application of the law.

    Yes. 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.

    The Determination does not cover:

    • feminine washes marketed for feminine hygiene and/or vaginal washing and cleaning
    • feminine deodorants such as talc, powder and spray products marketed for feminine hygiene and/or to deodorise the vaginal area
    • intimate wipes marketed for feminine hygiene
    • supplements and vitamins marketed for use during menstruation and/or pregnancy
    • nursing pads 
    • pads specifically designed for incontinence.
      Last modified: 01 Apr 2019QC 16333