{"id":"F2022L00420","name":"A New Tax System (Goods and Services Tax) (GST-free Health Goods) Determination 2022","slug":"a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441304,"registerId":"F2022L00420-fast-fetch-1775956639075","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 2022","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n\n\n \n\nA New Tax System (Goods and Services Tax) (GST-free Health Goods) Determination 2022\n\nI, Greg Hunt, Minister for Health and Aged Care, make the following determination.\n\nDated 18 March 2022\n\nGreg Hunt\n\nMinister for Health and Aged Care\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\n6 Repeals\n\nSchedule 1—GST-free health goods\n\nSchedule 2—Repeals\n\nGST-free Supply (Health Goods) Determination 2011\n\n \n\n1 Name\n\n This instrument is the A New Tax System (Goods and Services Tax) (GST-free Health Goods) Determination 2022.\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this instrument 31 March 2022. 31 March 2022\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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;\n\n(b) supply.\n\n In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nAustralian Register of Therapeutic Goods means the register maintained under section 9A of the Therapeutic Goods Act 1989.\n\noromucosal use means administration to the oral mucosa, specifically the oral cavity and/or the pharynx.\n\ntransdermal use means application to the skin primarily for systemic effect.\n\n5 GST-free health goods\n\n For the purposes of subsection 38-47(1) of the Act, goods of a kind that are:\n\n (a) specified in an item of the table in Schedule 1; and\n\n (b) required, or in a class of goods required, to be included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989;\n\nare declared to be goods the supply of which is GST-free.\n\n6 Repeals\n\n Each instrument that is specified in Schedule 2 is repealed as set out in the applicable items in that Schedule.\n\n\n\n\nSchedule 1—GST-free health goods\n\nNote: See section 5.\n\n \n\n| Column 1 | Column 2 |\n| --- | --- |\n| Item | Health goods |\n| 1 | Condoms |\n| 2 | Barrier dams, femidoms and harness devices |\n| 3 | Personal and surgical lubricants that:
(a) are water-soluble; and
(b) are suitable for use with condoms |\n| 4 | Preparations for use by humans that:
(a) contain folic acid as the only active ingredient; and
(b) have a recommended daily dose of 400 to 500 micrograms of folic acid |\n| 5 | Sunscreen preparations for dermal application that:
(a) are marketed principally for use as sunscreen; and
(b) have a sun protection factor of 15 or more |\n| 6 | Nicotine for use as an aid in withdrawal from tobacco smoking where the nicotine is administered in preparations for transdermal use or oromucosal use |\n\n\n \n\n\n\n\nSchedule 2—Repeals\n\nNote: See section 6.\n\nGST-free Supply (Health Goods) Determination 2011\n\n1 The whole of the instrument\n\nRepeal the instrument\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals the 2011 Determination and substitutes a new, dated list of GST-free health goods (see s.6 and Schedule 2). The operative scope is the goods listed in Schedule 1 and is constrained by ARTG inclusion and the technical conditions set out for particular items (see s.5 and Schedule 1)."},"complexity_factors":["Enumerated, itemised list of goods with specific technical thresholds (Schedule 1: items 3–6 impose formulation, dose and SPF limits).","Requirement that goods be 'required... to be included in the Australian Register of Therapeutic Goods' (s.5(b)) — introduces external regulatory dependency on the Therapeutic Goods Act/ARTG.","Definitions for administration routes (oromucosal; transdermal) in the instrument (s.4) create interpretive boundaries for nicotine products.","Cross-reference to subsection 38-47(1) of the GST Act (s.5) means GST treatment depends on statutory GST definitions and tests.","Repeal of the 2011 Determination (s.6 and Schedule 2) replaces prior instrument-level guidance; implementers must map old classifications to the new list.","Commencement timing is specified (s.2) and may affect transitional compliance and tax reporting periods.","Compliance burden falls on suppliers/retailers to correctly classify products and hold evidence (ARTG status, formulation/specification) to justify GST-free supplies."],"plain_english_summary":"This instrument declares that the supply of certain health goods listed in Schedule 1 is GST-free under the GST Act, provided those goods are required to be included in the Australian Register of Therapeutic Goods. It also repeals the prior 2011 GST-free health goods determination. It affects manufacturers, importers, retailers and consumers of items such as condoms, specified barrier devices and lubricants, folic-acid-only supplements (400–500 μg), sunscreens (SPF 15+), and nicotine for transdermal or oromucosal smoking‑cessation use; suppliers must classify goods correctly to claim GST-free status."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose: specifying which health goods are GST-free under the GST Act. The 2022 version expands the list to include nicotine replacement therapies and updates the instrument name, but this is a natural evolution within the original scope rather than scope creep. The determination remains a simple legislative instrument executing a specific power under paragraph 177-10(4)(b) of the GST Act."},"complexity_factors":["Very short instrument: only 6 operative sections plus 2 schedules","Minimal defined terms: only 3 definitions in section 4 (Act, Australian Register of Therapeutic Goods, oromucosal use, transdermal use), with most terms relying on the parent GST Act","Simple conditional structure: single requirement that goods must be registered on the Australian Register of Therapeutic Goods, plus specific product criteria in Schedule 1 table","No nested exceptions or complex cross-referencing: straightforward itemised list in Schedule 1 with basic qualifying conditions (e.g., 'water-soluble', 'SPF 15 or more')","Clear repeal mechanism: single instrument repealed in Schedule 2"],"plain_english_summary":"This determination updates the GST-free list for health products, replacing the 2011 list with a 2022 version that excludes certain registered sexual-health, pregnancy, sun‑protection, and quit‑smoking products from the 10% GST. \n\nConsumers pay no GST on eligible items; pharmacies/retailers must not charge GST (nor claim input credits) and manufacturers/importers need ARTG listing. The change keeps preventive health goods more affordable and notably adds nicotine‑replacement therapies to support smoking cessation."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2022","history":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2022/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2022/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2022/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2022/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-health-goods-determination-2022/documents"}}