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 8/11/ 2005
Tony Abbott
Minister for Health and Ageing
This Determination is the GST-free Supply (Health Goods) Determination 2005
This Determination commences on 31 December 2005.
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:
Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989.
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
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; or (d) the nicotine is administered through a sublingual tablet.
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