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This legislative instrument was repealed by GST-free Supply (Health Goods) Determination 2000 (No. 2) on 3 October 2000.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:
|
| 4 | Preparations for use by humans:
|
| 5 | Sunscreen preparations for dermal application:
|
22 June 2000
Michael Wooldridge
Minister for Health and Aged Care
Related Explanatory Statements:
GST 2000/3 - Explanatory Statement