Show download pdf controls
  • How this document should be used

    This document is a list of product classification issues which have been identified as a result of consultations with the Pharmaceutical Health sector. The document was then refined using input from the GST Pharmaceutical Health Committee. These discussions and consultations have been instrumental in the ATO undertaking a technical clearance process bearing in mind the intention of the policy for each major issue and outlining the ATO’s position for each subsidiary question.

    The issues raised cover a number of the sections in Subdivision 38-B-Health of the A New Tax System (Goods and Services Tax) Act1999 (GST Act). These sections include: 38-45 Medical Aids and Appliances, 38-47 Other GST-free Health Goods and 38-50 Drugs and Medicinal Preparations. Other issues discuss GST general concepts and related questions.

    This document does not cover section 38-38 which is about disability supports provided to National Disability Insurance Scheme (NDIS) participants. For information on this section see the fact sheet, GST and the National Disability Insurance Scheme.

    The format of the Log contains an explanation of the relevant section followed by specific questions and answers. It should be noted that whilst health specific sections are addressed, the general provisions of the GST Act also need to be considered.

    The ATO’s position that is outlined in each subsidiary question is specific to that question. Each response should be considered as pertaining to the particular circumstances described in the question and should not be viewed as a generic position held by the ATO. Where organisations find that the question does not fit the unique circumstances as outlined then it is important that further clarification is sought from the ATO. This would best be done by writing to us at:

    Australian Taxation Office
    PO Box 3524
    Albury  NSW  2640

    There are also a number of issues, which will require the publication of separate rulings. As these rulings become available they will be published on the ATO’s website at

    Unless otherwise stated, all references to sections herein are references to sections of the A New Tax System (Goods and Services Tax) Act 1999. Note: The asterisks, which appear in this document, identify that the following word or words are defined terms within the GST Act.

      Last modified: 02 Apr 2014QC 16333