{"id":"F2005B01929","name":"GST-free Supply (Health Goods) Determination 2004","slug":"gst-free-supply-health-goods-determination-2004","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":112267,"registerId":"commonwealth-F2005B01929-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"GST-free Supply (Health Goods) Determina","sectionType":"part","heading":"GST-free Supply (Health Goods) Determination 2004","content":"## GST-free Supply (Health Goods) Determination 2004\n\nI, ToNY ABBOTT, Minister for Health and Ageing, make this Determination under paragraph 177-10(4)(b) of the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated 4/8/2004\n\nTony Abbott\n\nMinister for Health and Ageing\n\n1 Name of Determination\n\nThis Determination is the GST-free Supply (Health Goods) Determination 2004\n\n2 Commencement\n\nThis Determination commences on 6 August 2004.\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\n> Note: Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989.\n\n4 GST-free supplies\n\nFor subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if, under the Therapeutic Goods Act 1989, the goods are required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods.\n\n5 Revocation of GST-free Supply (Health Goods) Determination 2000 (No 2)\n\nThe GST-free Supply (Health Goods) Determination 2000 (No 2) is revoked from 6 August 2004.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1415},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard re-enactment replacing the 2000 determination. It maintains the same scope of specifying GST exemptions for therapeutic goods based on ARTG registration status."},"complexity_factors":["Only 1 defined term ('Act') in the instrument itself","Relies on external registration requirements (Therapeutic Goods Act 1989)","References Schedule 1 which contains the actual list of goods (not reproduced in main text)","Simple conditional structure: if registered → GST-free"],"plain_english_summary":"This law decides which health and medical products don't attract the 10% Goods and Services Tax (GST).\n\n**What it does:**\n- Makes certain health goods **GST-free** (meaning no tax is charged on them)\n- Applies to goods listed in Schedule 1 that must be registered on the **Australian Register of Therapeutic Goods** (the government's official list of approved medicines and medical devices)\n- Replaces an earlier version from 2000\n\n**Who it affects:**\n- Consumers buying medical goods (paying less tax)\n- Pharmacies and medical suppliers (don't charge GST on these items)\n- Manufacturers of therapeutic goods\n\n**Why it matters:**\nThis keeps essential medical treatments affordable by ensuring they remain tax-free, provided they're properly registered with the Therapeutic Goods Administration (TGA)."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-health-goods-determination-2004","history":"/api/acts/gst-free-supply-health-goods-determination-2004/history","analysis":"/api/acts/gst-free-supply-health-goods-determination-2004/analysis","conflicts":"/api/acts/gst-free-supply-health-goods-determination-2004/conflicts","importantCases":"/api/acts/gst-free-supply-health-goods-determination-2004/important-cases","documents":"/api/acts/gst-free-supply-health-goods-determination-2004/documents"}}