3.a. What analgesics with a single active ingredient has the health Minister, by determination in writing, declared to be GST-free?

Non-interpretative – straight application of the law.

The Ministerial Determination GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2)External Link provides that an analgesic with a single active ingredient is GST-free if it:

  1. is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and
  2. contains aspirin, paracetamol or ibuprofen; and
  3. is intended to be taken by mouth.
    Last modified: 02 Apr 2014QC 16333