GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2) (Cth)

 GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2)

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.

Dated   21/7/2004

Tony Abbott

Minister for Health and Ageing

1. Name of Determination

This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2) .

1. Commencement

This Determination commences on 16 June 2004. 

1. 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.

1. 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.

1. 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.