GST 2000/4
This legislative instrument was repealed by F2005B01929 on 4 August 2004.
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 (No 2).
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 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 Regulations 1990, the goods are required to be registered or listed, or are goods in a class of goods required to be registered or listed.
5 Revocation of GST-free Supply (Health Goods) Determination 2000
The GST-free Supply (Health Goods) Determination 2000 is revoked.
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:
|
3 October 2000
Michael Wooldridge
Minister for Health and Aged Care
Related Explanatory Statements:
GST 2000/4 - Explanatory Statement