{"id":"F2015L01466","name":"GST-free Supply (Drugs and Medicinal Preparations) Determination 2015","slug":"gst-free-supply-drugs-and-medicinal-preparations-determination-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":154561,"registerId":"commonwealth-F2015L01466-current","compilationNumber":null,"startDate":"2026-04-04","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GST-free Supply (Drugs and Medicinal Preparations) Determination 2015","content":"![](image.001.png)\n\nGST-free Supply (Drugs and Medicinal Preparations) Determination 2015\n\nI, SUSSAN LEY, Minister for Health, make this Determination under paragraph 177-10(4)(c) of the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated 16th Sept 2015\n\nSUSSAN LEY\n\nMinister for Health\n\n1 Name of Determination\n\nThis Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2015.\n\n2 Commencement\n\nThis Determination commences on 1 October 2015.\n\n3 Definition\n\nIn this Determination:\n\n> Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Note: The following expressions that are used in this Determination are defined in the Act:\n\n> Note: GST-free\n\n> Note: supply.\n\n4 GST-free supplies\n\nFor 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 2004 (No. 2)\n\nThe GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2) is revoked.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1802},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains a narrow, specific purpose: determining which listed drugs containing particular active ingredients (aspirin, paracetamol, ibuprofen) are GST-free when taken orally. It replaces the 2004 determination without expanding the scope to cover other delivery methods, other active ingredients, or other therapeutic categories."},"complexity_factors":["Very short instrument containing only 5 operative sections","Minimal definitions section (only one defined term: 'Act')","Simple conjunctive test requiring all three criteria to be met simultaneously","No exceptions, exemptions, or nested conditional logic","Only two external legislative references (GST Act and Therapeutic Goods Act)"],"plain_english_summary":"This instrument defines which over‑the‑counter pain relievers are GST‑free: products must be TGA‑registered/listed, contain aspirin, paracetamol or ibuprofen, and be intended for oral use (tablets, capsules, syrups). It affects pharmacies, supermarkets and consumers by keeping common oral painkillers tax‑exempt while leaving topical or non‑listed pain treatments subject to GST. It replaces a 2004 determination without changing policy."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2015","history":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2015/history","analysis":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2015/analysis","conflicts":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2015/conflicts","importantCases":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2015/important-cases","documents":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2015/documents"}}