GST 2004/1

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

I, TONY ABBOTT, Minister for Health and Ageing, make this Determination under paragraph 177-10(4)(c) 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 (Drugs and Medicinal Preparations) Determination 2004

2 Commencement

This Determination commences on gazettal.

3 Definition

In this Determination:

Act means the A New Tax System (Goods and Services Tax,) Act 1999.

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

•

GST-free

•

supply.

4 GST-free supplies

For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation:

(a)

is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and

(b)

contains aspirin, paracetamol or ibuprofen; and

(c)

is intended to be taken by mouth.

5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2)

The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2) is revoked.

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29 March 2004

Tony Abbott
Minister for Health and Ageing

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Related Explanatory Statements:

GST 2004/1 - Explanatory Statement

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