GST-free Supply (Health Goods) DeterminaGST-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

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.