GST 2005/1
This legislative instrument was repealed by F2011L02714 on 31 December 2011.
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 2005
2 Commencement
This Determination commences on 31 December 2005.
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 the purposes of 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 2004
The GST-free Supply (Health Goods) Determination 2004 is revoked from 31 December 2005.
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:
|
| 4 | Preparations for use by humans:
|
| 5 | Sunscreen preparations for dermal application that:
|
| 6 | Nicotine for use as an aid in withdrawal from tobacco smoking where:
|
8 November 2005
Tony Abbott
Minister for Health and Ageing
Registration Number: F2005L03536
Registration Date: 15 November 2005
Related Explanatory Statements:
GST 2005/1 - Explanatory Statement
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