{"id":"F2005L03536","name":"GST-free Supply (Health Goods) Determination 2005","slug":"gst-free-supply-health-goods-determination-2005","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39030,"registerId":"commonwealth-F2005L03536-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"GST-free Supply (Health Goods) Determina","sectionType":"part","heading":"GST-free Supply (Health Goods) Determination 2005","content":"## GST-free Supply (Health Goods) Determination 2005\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 8/11/ 2005\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 2005\n\n2 Commencement\n\nThis Determination commences on 31 December 2005.\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 the purposes of 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 2004\n\nThe GST-free Supply (Health Goods) Determination 2004 is revoked from 31 December 2005.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1751},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a standard revocation and replacement of the 2004 determination, maintaining the same regulatory mechanism and scope for determining GST-free health goods."},"complexity_factors":["Cross-reference to external registration requirements under the Therapeutic Goods Act 1989","Conditional GST-free status dependent on Australian Register of Therapeutic Goods (ARTG) inclusion","Schedule-based itemisation system for specific goods (Schedule 1 referenced but not shown in extract)","Revocation of preceding instrument creating temporal transition considerations"],"plain_english_summary":"This legal instrument decides which health-related goods are exempt from the Goods and Services Tax (GST). **How it works:** Goods listed in Schedule 1 of this determination are GST-free (meaning no 10% GST is charged) **only if** they must be registered on the Australian Register of Therapeutic Goods (ARTG) under the Therapeutic Goods Act 1989. This typically covers medical devices and certain therapeutic goods. **Who it affects:** Suppliers, manufacturers, and consumers of medical goods. If you're buying eligible health goods, you pay less because there's no GST added. **Why it matters:** It ensures essential medical goods remain affordable by removing the tax burden. **Note:** This replaced the 2004 version of the same rules and took effect on 31 December 2005."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-health-goods-determination-2005","history":"/api/acts/gst-free-supply-health-goods-determination-2005/history","analysis":"/api/acts/gst-free-supply-health-goods-determination-2005/analysis","conflicts":"/api/acts/gst-free-supply-health-goods-determination-2005/conflicts","importantCases":"/api/acts/gst-free-supply-health-goods-determination-2005/important-cases","documents":"/api/acts/gst-free-supply-health-goods-determination-2005/documents"}}