{"id":"F2005B01933","name":"GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2)","slug":"gst-free-supply-drugs-and-medicinal-preparations-determination-2004-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":112270,"registerId":"commonwealth-F2005B01933-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n## GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2)\n\nI, 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.\n\nDated 21/7/2004\n\n \n\n \n\n \n\nTony Abbott\n\nMinister for Health and Ageing\n\n \n\n1 Name of Determination\n\n  This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2) .\n\n2 Commencement\n\n  This Determination commences on 16 June 2004. \n\n3 Definition\n\n  In this Determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nNote: The following expressions that are used in this Determination are defined in the Act:\n\n-   GST-free\n-   supply.\n\n\n4 GST-free supplies\n\n  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:\n\n (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\n\n (b) contains aspirin, paracetamol or ibuprofen; and\n\n (c) is intended to be taken by mouth.\n\n5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2)\n\n  The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2) is revoked.\n\n \n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2159},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination operates squarely within the existing statutory framework of the GST Act, exercising the Minister's specific power under section 177-10(4)(c) to declare supplies GST-free. It maintains the established tax-free status of basic oral analgesics without expanding beyond the original legislative intent of the parent Act."},"complexity_factors":["Only 5 operative sections","Single defined term ('Act') in the interpretation section","Simple three-part conjunctive test (all three conditions must be met)","Minimal cross-referencing (only references to the GST Act and Therapeutic Goods Act)","No exceptions, exclusions, or conditional provisions"],"plain_english_summary":"This determination makes certain common pain-relief medicines **GST-free**, meaning consumers don't pay the 10% Goods and Services Tax on them and businesses don't charge it.\n\nSpecifically, a drug or medicinal preparation is GST-free if it meets three conditions:\n*   **It's registered** – the product must be registered or listed under the *Therapeutic Goods Act 1989* (Australia's medicine safety regulator);\n*   **Active ingredients** – it must contain **aspirin**, **paracetamol**, or **ibuprofen**; and\n*   **Taken orally** – it must be intended to be swallowed (such as tablets, capsules, or liquid suspensions).\n\n**Why it matters:** If you buy over-the-counter painkillers like Panadol or Nurofen, this legal instrument ensures they remain tax-free at the point of sale. It affects pharmacies, supermarkets, and other retailers who supply these products.\n\nThe determination updates and replaces an earlier 2000 instrument covering the same medicines."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2004-no-2","history":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2004-no-2/history","analysis":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2004-no-2/analysis","conflicts":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2004-no-2/conflicts","importantCases":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2004-no-2/important-cases","documents":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2004-no-2/documents"}}