GST-free Supply (Health Goods) Determination 2004 (Cth)

 GST-free Supply (Health Goods) Determination 2004

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.

Dated   4/8/2004

Tony Abbott

Minister for Health and Ageing

1. Name of Determination

This Determination is the GST-free Supply (Health Goods) Determination 2004

1. Commencement

This Determination commences on 6 August 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.

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

1. 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.

1. 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

Item

Health goods

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.