7.c.1. Is GST payable on fees and charges levied by the TGA for its services to industry?
Non-interpretative – straight application of the law.
The service supplied does not come within any of the sections in subdivision 38-B. The evaluation of medicines or devices is not a supply of a drug or medicinal preparation to an individual for private or domestic use, appropriate treatment of a recipient, nor the supply of a medical aid or appliance. However, GST may not apply to taxes, fees and charges levied by the TGA where Division 81 applies. For more information on Division 81, see ‘Payments to government agencies under Division 81’.
Lists issues as identified during consultation with key Health Industry participants.