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.