Commonwealth legislation

GST-free Supply (Health Goods) Determination 2004

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 law decides which health and medical products don't attract the 10% Goods and Services Tax (GST).

What it does:

Makes certain health goods GST-free (meaning no tax is charged on them)
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)
Replaces an earlier version from 2000

Who it affects:

Consumers buying medical goods (paying less tax)
Pharmacies and medical suppliers (don't charge GST on these items)
Manufacturers of therapeutic goods

Why it matters: This keeps essential medical treatments affordable by ensuring they remain tax-free, provided they're properly registered with the Therapeutic Goods Administration (TGA).

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in GST-free Supply (Health Goods) Determination 2004.

GST-free Supply (Health Goods) Determina

GST-free Supply (Health Goods) Determination 2004

I, 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.

Dated 4/8/2004

Tony Abbott

Minister for Health and Ageing

1 Name of Determination

This Determination is the GST-free Supply (Health Goods) Determination 2004

2 Commencement

This Determination commences on 6 August 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:

Note: GST-free

Note: supply.

Note: Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989.

4 GST-free supplies

For 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.

5 Revocation of GST-free Supply (Health Goods) Determination 2000 (No 2)

The GST-free Supply (Health Goods) Determination 2000 (No 2) is revoked from 6 August 2004.

Source text

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

GST-free Supply (Health Goods) Determina GST-free Supply (Health Goods) Determination 2004

GST-free Supply (Health Goods) Determination 2004

I, 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.

Dated 4/8/2004

Tony Abbott

Minister for Health and Ageing

1 Name of Determination

This Determination is the GST-free Supply (Health Goods) Determination 2004

2 Commencement

This Determination commences on 6 August 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:

Note: GST-free

Note: supply.

Note: Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989.

4 GST-free supplies

5 Revocation of GST-free Supply (Health Goods) Determination 2000 (No 2)

The GST-free Supply (Health Goods) Determination 2000 (No 2) is revoked from 6 August 2004.