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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.

    See also:

    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: 01 Apr 2019QC 16263