A New Tax System (Goods and Services Tax) Act 1999
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 (F2020L01079) modifies the operation of s 38-510(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and any other provisions of a taxation law whose operation is affected by the modified operation of s 38-510(1) .
The operation of the relevant provision is modified as follows:
For the purposes of s 370-5 in Sch 1 to the Taxation Administration Act 1953 , s 38-510(1) of the GST Act operates as if the following paragraph is substituted for paragraph 38-510(1)(a) :
This modification applies in respect of a supply of a car or car parts to an individual made on or after 9 December 2020.
This modification does not affect the GST-free supply of a car or car parts to an individual in relation to a person who holds a current disability certificate issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ) or an officer or employee of that company who is authorised in writing by the Managing Director.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Taxation Administration Act 1953 to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
A supply of a drug or medicinal preparation is GST-free if the supply is on prescription and:
(a) under a * State law or a * Territory law in the State or Territory in which the supply takes place, supply of the drug or medicinal preparation is restricted, but may be supplied on prescription; or
(b) the drug or medicinal preparation is a pharmaceutical benefit (within the meaning of Part VII of the National Health Act 1953 ).
View history note
Hide history noteA supply of a drug or medicinal preparation is GST-free if, under a * State law or a * Territory law in the State or Territory in which it is supplied, the supply of the drug or medicinal preparation to an individual for private or domestic use or consumption is restricted but may be made by:
(a) a * medical practitioner , * dental practitioner or pharmacist; or
(b) any other person permitted by or under that law to do so.
Subsection (2) does not cover the supply of a drug or medicinal preparation of a kind specified in the regulations.
A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and:
(a) it is supplied as a pharmaceutical benefit (within the meaning of section 91 of the Veterans ' Entitlements Act 1986); and
(b) it is supplied under an approved scheme (within the meaning of that section). (4A)
A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and:
(a) it is supplied as a pharmaceutical benefit (within the meaning of section 5 of the Military Rehabilitation and Compensation Act 2004 ); and
(b) it is supplied in accordance with a determination made under paragraph 286(1)(c) of that Act.
A supply of a drug or medicinal preparation is GST-free if:
(a) the drug or medicinal preparation is an analgesic that has a single active ingredient the supply of which as a drug or medicinal preparation would be GST-free under subsection (2) if it were supplied in a larger quantity; and
(b) the drug or medicinal preparation is of a kind the supply of which is declared by the * Health Minister to be GST-free, by determination in writing.
A supply of a drug or medicinal preparation is GST-free if:
(a) the drug or medicinal preparation is the subject of an approval under paragraph 19(1)(a) of the Therapeutic Goods Act 1989 , and any conditions to which the approval is subject have been complied with; or
(b) the drug or medicinal preparation is supplied under an authority under subsection 19(5) of that Act, and the supply is in accordance with any regulations made for the purposes of subsection 19(7) of that Act; or
(ba) the supply of the drug or medicinal preparation is authorised by rules under subsection 19(7A) of that Act; or
(c) the drug or medicinal preparation is exempted from the operation of Part 3 of that Act under regulation 12A of the Therapeutic Goods Regulations.
A supply of a drug or medicinal preparation covered by this section is GST-free if, and only if:
(a) the drug or medicinal preparation is for human use or consumption; and
(b) the supply is to an individual for private or domestic use or consumption.
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