GST 2000/3

This legislative instrument was repealed by GST-free Supply (Health Goods) Determination 2000 (No. 2) on 3 October 2000.

A New Tax System (Goods and Services Tax) Act 1999

I, MICHAEL WOOLDRIDGE, Minister for Health and Aged Care, make this Determination under paragraph 177-10(4)(b) of the A New Tax System (Goods and Services Tax) Act 1999.

Legislative Instrument

1. Name of determination

This Determination is the GST-free Supply (Health Goods) Determination 2000.

2 Commencement

This Determination commences on 1 July 2000.

3 Definition

In this Determination:

Act means the A New Tax System (Goods and Services Tax) Act 1999.
Register of Therapeutic Goods means the Australian Register of Therapeutic Goods established under section 17 of the Therapeutic Goods Act 1989.

Note The following expressions that are used in this Determination are defined in the Act:

•
GST·free
•
supply

4 GST-free supplies

For subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if the goods are included in the Register of Therapeutic Goods, or are goods in a class of goods included in the Register, on the date indicated in the Schedule in relation to the item.

Schedule 1 Health goods the supply of which may be GST-free
(section 4)

Item Service
1 Condoms to which, on l July 2000, a Register of Therapeutic Goods

number applies
2 Barrier dams, femidoms and harness devices to which, on I July

2000, a Register of Therapeutic Goods number applies
3 Personal and surgical lubricants:

(a)
that are water-soluble; and
(b)
that are suitable for use with condoms; and
(c)
to which, on I July 2000, a Register of Therapeutic Goods number applies
4 Preparations for use by humans:

(a)
that contain folic acid as a single active ingredient of 400 to 500 micrograms: and
(b)
to which. on I July 2000, a Register of Therapeutic Goods number applies
5 Sunscreen preparations for dermal application:

(a)
that are marketed principally for use as sunscreen; and
(b)
that have a sun protection factor rating of 15 or more; and
(c)
to which. on I July 2000, a Register of Therapeutic Goods number applies ·


22 June 2000

Michael Wooldridge
Minister for Health and Aged Care

Related Explanatory Statements:

GST 2000/3 - Explanatory Statement

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