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  • Health goods

    Certain health goods are GST-free if they meet certain conditions.

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    Conditions to be GST-free

    From 1 January 2019, sales of the following goods are GST-free:

    • 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.

    Sales of the following goods are GST-free if they are either required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods:

    • condoms
    • barrier dams, femidoms and harness devices
    • personal and surgical lubricants that are water-soluble and are suitable for use with condoms
    • preparations for use by humans that contain folic acid as a single active ingredient and have a recommended daily dose of 400 to 500 micrograms
    • sunscreen preparations for dermal application that are marketed principally for use as sunscreen and have a sun protection factor rating of 15 or more
    • nicotine for use as an aid in withdrawal from tobacco smoking where the nicotine is administered in preparations for transdermal or mucosal use.


    Treating health goods as taxable

    Under GST law, a purchaser can make an agreement with their supplier to treat GST-free health goods as taxable. This may happen where a manufacturer supplies a range of GST-free and taxable goods to a retailer and they don't want to identify the GST status of every product.

    Where a purchaser makes such an agreement, if they are registered or required to be registered for GST, they may be eligible to claim a GST credit for the GST paid.

    The purchaser may still sell these items GST-free to their customers.

      Last modified: 14 Dec 2021QC 16263