1GST-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

(c) is intended to be taken by mouth.

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.