GST 2004/3

This legislative instrument was repealed by F2005L03536 on 8 November 2005.

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)(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 2004

2 Commencement

This Determination commences on 6 August 2004.

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.

Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989.

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, under the Therapeutic Goods Act 1989, the goods are 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.

5 Revocation of GST-free Supply (Health Goods) Determination 2000 (No 2)

The GST-free Supply (Health Goods) Determination 2000 (No 2) is revoked from 6 August 2004.

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

Item Service
1 Condoms
2 Barrier dams, femidoms and harness devices
3 Personal and surgical lubricants that:

(a)
are water-soluble; and
(b)
are suitable for use with condoms
4 Preparations for use by humans:

(a)
that contain folic acid as a single active ingredient; and
(b)
have a recommended daily dose of 400 to 500 micrograms
5 Sunscreen preparations for dermal application that:

(a)
are marketed principally for use as sunscreen; and
(b)
have a sun protection factor rating of 15 or more
6 Nicotine for use as an aid in withdrawal from tobacco smoking where:

(a)
the nicotine is administered in preparations for transdermal use; or
(b)
the nicotine is administered through chewing gum; or
(c)
the nicotine is administered through a lozenge.


4 August 2004

Tony Abbott
Minister for Health and Ageing

Registration Number: F2005B01929

Registration Date: 17 August 2005

Related Explanatory Statements:

GST 2004/3 - Explanatory Statement

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