{"id":"F2018L01624","name":"A New Tax System (Goods and Services Tax) (GST–free Health Goods) Determination 2018","slug":"a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439845,"registerId":"F2018L01624-fast-fetch-1775955712804","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (GST–free Health Goods) Determination 2018","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (GST–free Health Goods) Determination 2018\n\nI, Greg Hunt, Minister for Health, make the following determination.\n\nDated 26 November 2018\n\nGreg Hunt\n\nMinister for Health\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  GST–free health goods\n\nSchedule 1—GST–free health goods\n\n \n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (GST–free Health Goods) Determination 2018.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 January 2019. 1 January 2019\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under paragraph 177-10(4)(b) of the A New Tax System (Goods and Services Tax) Act 1999.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:\n\n(a) GST–free; and\n\n(b) supply.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\n5  GST–free health goods\n\n  For subsection 38-47(1) of the Act, the goods of the kind specified in Schedule 1 to this instrument are declared to be goods the supply of which is GST–free.\n\n \n\n\n\n\nSchedule 1—GST–free health goods\n\n(section 5)\n\n \n\n| Column 1  Item | Column 2  Description |\n| --- | --- |\n| 1 | maternity pads, menstrual cups, menstrual pads and liners, menstrual underwear, tampons, and other similar products specifically designed to absorb or collect lochia, menses or vaginal discharge |\n\n\n \n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes — the determination adds the listed menstrual and maternity hygiene products to the GST-free category under subsection 38-47(1) by declaring them GST-free (sch.1), effective 1 Jan 2019 (cl.2). The Minister made the change under para 177-10(4)(b) (cl.3), requiring suppliers to stop charging GST on those supplies (cl.5) and the ATO to apply GST-free treatment."},"complexity_factors":["Narrow, single-issue instrument: only declares specific goods GST-free (sch.1) — reduces breadth but concentrates legal effect.","Relies on external statutory definitions and provisions in the GST Act (cl.4 refers to s195-1; cl.5 refers to subsection 38-47(1)) so interpretation depends on the Act.","Catch-all phrase 'other similar products specifically designed to absorb or collect lochia, menses or vaginal discharge' (sch.1) creates interpretive uncertainty about borderline items.","Operational impact on suppliers and retailers from the fixed commencement date (cl.2) — requires reclassification, pricing, point-of-sale and accounting changes.","Delegated instrument made under paragraph 177-10(4)(b) (cl.3) — limited policy complexity but formal legal effect and potential for ATO guidance or rulings to clarify boundaries.","Low volume of provisions reduces drafting complexity, but potential for disputes and ATO compliance activity increases practical complexity for affected businesses."],"plain_english_summary":"This instrument declares certain menstrual and maternity hygiene products to be **GST‑free** under the GST Act (Schedule 1), effective 1 January 2019. It changes how suppliers must treat GST on those items (cl.5), transferring the compliance task to businesses and the ATO and removing the GST component from the price charged to consumers."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope. It was created specifically to declare GST-free status for menstrual and postpartum products, and continues to serve only that purpose without expansion into broader health goods categories."},"complexity_factors":["Very short instrument (5 sections plus a single-table schedule)","Only 1 defined term ('Act') in the interpretation section","No nested exceptions or conditional logic","Single operative provision (section 5) with straightforward declaration","Schedule contains only 1 item with a descriptive list","No cross-references beyond basic statutory authority citation"],"plain_english_summary":"This instrument makes specified feminine‑hygiene and postpartum products GST‑free so no 10% tax is charged at sale. It covers tampons, pads, liners, menstrual cups and underwear, maternity pads and similar items for lochia, menses or vaginal discharge. Consumers (women and people who menstruate) pay less, retailers stop charging GST, and suppliers must ensure their products match the instrument’s descriptions. This implements the 2018 removal of the “tampon tax.”"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2018","history":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2018/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2018/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2018/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2018/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2018/documents"}}