{"id":"F2025L01199","name":"GST-free Supply (Drugs and Medicinal Preparations) Determination 2025","slug":"gst-free-supply-drugs-and-medicinal-preparations-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":107262,"registerId":"commonwealth-F2025L01199-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This instrument is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2025.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 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```html\n

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. The whole of this instrument

1 October 2025

1 October 2025

\n```\n\n> Note: This table relates only to the provisions of this instrument as originally made.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.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under paragraph 177-10(4)(c) of the A New Tax System (Goods and Services Tax) Act 1999.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n In this instrument:\n\n> Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) GST-free\n (b) supply.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Schedules","content":"#### 5 Schedules\n\n Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"GST-free supplies","content":"#### 6 GST-free supplies\n\n (1) 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 (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;\n (b) contains aspirin, paracetamol or ibuprofen; and\n (c) is intended to be taken by mouth.\n\n \n\nSchedule 1—Repeals\n\nGST-free Supply (Drugs and Medicinal Preparations) Determination 2015\n\n1 The whole of the instrument\n\nRepeal the instrument","sortOrder":5}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals the GST-free Supply (Drugs and Medicinal Preparations) Determination 2015 (Schedule 1) and replaces it with a focused three-part test for GST-free status (s6): TGA registration/listing, containing aspirin/paracetamol/ibuprofen, and oral administration. That substitution alters the operative instrument and therefore the practical scope that applies from 1 October 2025 (s6; Schedule 1)."},"complexity_factors":["Single substantive test (three conjunctive criteria) in clause 6 makes scope narrow but precise.","Cross-references to the A New Tax System (Goods and Services Tax) Act 1999 (paragraph 38-50(5)(b)) and the Therapeutic Goods Act 1989 create dependence on external statutory definitions and TGA status.","Interpretive uncertainty over factual terms: what it means to 'contain' a listed ingredient, and what is 'intended to be taken by mouth', may require case‑by‑case factual assessment.","Repeal of the 2015 Determination (Schedule 1) requires taxpayers and advisers to map prior treatments to the new test.","Compliance burden falls on suppliers/retailers to verify TGA registration/listing and to document intended use/route of administration.","Limited economic scope (only oral preparations containing three named active ingredients) reduces broad administrative complexity but raises substitution effects for non‑oral forms or other analgesics."],"plain_english_summary":"This Determination makes certain oral drugs GST-free: goods that are required to be registered or listed under the Therapeutic Goods Act, that contain aspirin, paracetamol or ibuprofen, and that are intended to be taken by mouth (s6). It takes effect on 1 October 2025 and repeals the 2015 Determination. Suppliers of qualifying products will supply them GST-free, so businesses must check TGA registration/listing and the product’s formulation and intended route of administration to meet compliance (s6; Schedule 1)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward re-enactment/replacement of the 2015 Determination with identical scope. The legislation maintains the same narrow focus: specifying which drugs and medicinal preparations are GST-free under the existing GST Act framework. No expansion of scope beyond the original intent of listing specific GST-free medicines."},"complexity_factors":["Very short instrument (6 substantive sections plus 1 schedule)","Only 1 defined term ('Act') with reliance on external definitions from parent GST Act","Single operative provision (section 6) with 3 straightforward cumulative conditions (paragraphs a, b, c)","No nested exceptions or complex conditional logic","Simple repeal of predecessor instrument in Schedule 1","Standard commencement table format (boilerplate)","Cross-references limited to: parent Act (GST Act 1999), Therapeutic Goods Act 1989, and one specific provision (paragraph 38-50(5)(b))"],"plain_english_summary":"This law makes certain over‑the‑counter painkillers GST‑free — specifically TGA‑listed or registered oral products containing aspirin, paracetamol or ibuprofen — so consumers pay less at pharmacies. It affects retailers (who must not charge GST or claim credits on those items) and manufacturers (whose eligible products need TGA listing). It replaces the 2015 rule and keeps non‑oral forms (creams, gels, patches) taxable."},"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/gst-free-supply-drugs-and-medicinal-preparations-determination-2025","history":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2025/history","analysis":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2025/analysis","conflicts":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2025/conflicts","importantCases":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2025/important-cases","documents":"/api/acts/gst-free-supply-drugs-and-medicinal-preparations-determination-2025/documents"}}