We’ve published the final Goods and Services Tax Determination GSTD 2025/2 Goods and services tax: supplies of sunscreen.
It explains that sunscreen products are only GST-free if they:
- are for application to the skin (including the lips)
- have a Sun Protection Factor (SPF) of 15 or more
- are required to be included on the Australian Register of Therapeutic Goods (ARTG), and
- are marketed principally for use as sunscreen.
The Determination considers contemporary sunscreen products with additional features, such as moisturiser or tint, and provides clear guidance to help determine if such products are marketed principally for use as sunscreen.
We understand that you may not know if specific sunscreen products you supply are required to be included on the ARTG. Therefore, we've included a compliance approach in the Determination to help you determine whether a sunscreen product meets this requirement.
If you’ve treated a sunscreen product as being required to be on the ARTG in good faith because it has an AUST L or AUST R number, we won’t devote our compliance resources to reviewing this treatment. This compliance approach applies to sales you have made both before and after the Determination’s issue date. See further details of this compliance approach in the Determination.
Check that you’re correctly classifying sunscreen products for GST, particularly if you sell facial sunscreen products that include other uses.
You can read GSTD 2025/2 to find out more about how GST applies to sunscreen products.
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