CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 78: [Drugs and medicines]Item 78: [Drugs and medicines]
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#### Item 78: \[Drugs and medicines\]
(1) Goods marketed principally as drugs or medicines for use:
(a) in preventing, curing or treating sickness or disease in humans; or
(b) in compounding or preparing such drugs or medicines.
(2) This Item does not cover:
(a) toilet preparations and goods in the nature of toilet preparations (including soaps, cleansing creams, hair lotions, anti‑dandruff foams or shampoos, skin repair creams or lotions, toothpastes, cosmetics, powders, pomades and perfumes);
(b) medicated confectionery;
(c) goods of the following kinds marketed principally as antiseptics:
(i) household disinfectants;
(ii) sterilising solutions;
(iii) combined sterilising solutions and disinfectants;
(iv) combined disinfectants and antiseptics;
(v) combined sterilising solutions, disinfectants and antiseptics.