Commonwealth legislation

GST-free Supply (Health Goods) Determination 2005

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

3/10 complexity

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.

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Current sections

Direct links to the current provisions in GST-free Supply (Health Goods) Determination 2005.

GST-free Supply (Health Goods) Determina

GST-free Supply (Health Goods) Determination 2005

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 8/11/ 2005

Tony Abbott

Minister for Health and Ageing

1 Name of Determination

This Determination is the GST-free Supply (Health Goods) Determination 2005

2 Commencement

This Determination commences on 31 December 2005.

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 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.

5 Revocation of GST-free Supply (Health Goods) Determination 2004

The GST-free Supply (Health Goods) Determination 2004 is revoked from 31 December 2005.

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 2005

GST-free Supply (Health Goods) Determination 2005

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 8/11/ 2005

Tony Abbott

Minister for Health and Ageing

1 Name of Determination

This Determination is the GST-free Supply (Health Goods) Determination 2005

2 Commencement

This Determination commences on 31 December 2005.

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 2004

The GST-free Supply (Health Goods) Determination 2004 is revoked from 31 December 2005.