4.c. State and Territory legislation may 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?
Non-interpretative – straight application of the law.
Subsection 38-50(2) provides that supplies of drugs and medicinal preparations are GST-free if, under the State or Territory law applicable to where the supply is made, the supply of that drug or medicinal preparation to an individual for private or domestic use or consumption is restricted. (Refer to issue 3.g. for a discussion on restricted medicines)
Where it is a requirement of State or Territory legislation that packs, containing one or more scheduled medicines and one or more unscheduled medicines, be classified and sold as a single medicine in the same schedule as the highest scheduled medicine in the pack, the supply of the entire pack will be GST-free.