Commonwealth legislation

GST-free Supply (Drugs and Medicinal Preparations) Determination 2015

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

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.

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GST-free Supply (Drugs and Medicinal Preparations) Determination 2015

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GST-free Supply (Drugs and Medicinal Preparations) Determination 2015

I, 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.

Dated 16th Sept 2015

SUSSAN LEY

Minister for Health

1 Name of Determination

This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2015.

2 Commencement

This Determination commences on 1 October 2015.

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:

Note: GST-free

Note: 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 2004 (No. 2)

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

Source text

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

1 GST-free Supply (Drugs and Medicinal Preparations) Determination 2015

GST-free Supply (Drugs and Medicinal Preparations) Determination 2015

I, 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.

Dated 16th Sept 2015

SUSSAN LEY

Minister for Health

1 Name of Determination

This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2015.

2 Commencement

This Determination commences on 1 October 2015.

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:

Note: GST-free

Note: 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 2004 (No. 2)

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