Commonwealth legislation

GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2)

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

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Commonwealth

Collection

legislative instrument

Plain English Summary

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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.

Specifically, a drug or medicinal preparation is GST-free if it meets three conditions:

It's registered – the product must be registered or listed under the Therapeutic Goods Act 1989 (Australia's medicine safety regulator);
Active ingredients – it must contain aspirin, paracetamol, or ibuprofen; and
Taken orally – it must be intended to be swallowed (such as tablets, capsules, or liquid suspensions).

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.

The determination updates and replaces an earlier 2000 instrument covering the same medicines.

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GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2)

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GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2)

I, 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.

Dated 21/7/2004

Tony Abbott

Minister for Health and Ageing

1 Name of Determination

This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2) .

2 Commencement

This Determination commences on 16 June 2004.

3 Definition

In this Determination:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

Note: The following expressions that are used in this Determination are defined in the Act:

GST-free
supply.

4 GST-free supplies

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:

(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

(b) contains aspirin, paracetamol or ibuprofen; and

5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2)

The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2) is revoked.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.