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  • 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 2015External Link provides that an analgesic with a single active ingredient is GST-free if it:

    • 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
    • contains aspirin, paracetamol or ibuprofen, and
    • is intended to be taken by mouth.
      Last modified: 01 Apr 2019QC 16333