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  • Issue 4. General questions

    Table 4: Issue 4. general questions




    4.a. Are goods supplied free to retailers as incentive stock, subject to GST? For example, if a Pharmaceutical Distributor runs a promotional campaign in which 20 'bonus' products are given to Pharmacists who achieve their monthly sales targets


    4.b. Under the rules of statutory interpretation, where two specific sections made a supply GST-free, which section applies?

    26/02/01 06/06/2013(u)

    4.c. The Therapeutic Goods Regulations 1990 require that packs which contain a 'Pharmacy only' scheduled medicine and an unscheduled medicine be packaged and labelled as a 'Pharmacy only' medicine. Will supplies of the pack be GST-free?

    29/07/05 06/06/2013(u)

    4.d. Are payments under the Medicines Information to Consumers program, Home Medicines Review program, Quality Care Pharmacy Program, and payments of Rural Pharmacy Maintenance Allowance consideration for a taxable supply?

    (a) added, (u) updated, (w) withdrawn

      Last modified: 01 Apr 2019QC 16333