Emerging issues
We publish the emerging GST issues we're seeing to give you early information when we are:
- considering whether new or updated public guidance is needed for new products or where these have changed over time
- identifying common misunderstandings or issues on specific products to help you correct any misclassification.
We'll update these emerging issues on a regular basis. You can also find more information about the GST health guidance and resources we have available.
Medical aids and appliances
Certain Medical aids and appliances are GST-free if they are specifically designed for people with an illness or disability (design test), or not widely used by people without an illness or disability (use test).
We are considering if further guidance is needed to support you in determining if these design and use tests are satisfied.
Items we are currently considering where the design and use tests are relevant include:
- upper and lower limb braces and support
- burn products (including gels and patches)
- waterproof mattress and pillow protectors
- bidets
- cushions for people with disabilities.
Current guidance on the design and use tests can be viewed here:
- Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance specifically designed for people with an illness or disability
- Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance widely used by people without an illness or disability
- Paragraphs 7-10 of Goods and Services Tax Determination GSTD 2021/2 adjustable beds, pressure management mattresses and pressure management overlays.
Sunscreen
We recently published a draft Goods and Services Tax Determination (GSTD) that sets out our view on when a supply of a sunscreen preparation is GST-free.
Sunscreen products are GST-free if they:
- are for dermal application (that is, for application to the skin, including the lips)
- contain SPF of 15 or more
- are required to be on the Australian Register of Therapeutic Goods (ARTG), and
- are marketed principally for use as sunscreen.
When finalised this GSTD will replace the existing guidance on sunscreen preparations in:
- Goods and Services Tax Industry Issues Pharmaceutical Health Forum What are 'sunscreen preparations for dermal application'?
- Goods and Services Tax Industry Issues Pharmaceutical Health Forum When is a sunscreen preparation marketed principally as a sunscreen?