We’ve recently published our draft GST Determination, GSTD 2024/D2 Goods and services tax: supplies of sunscreen.
Sunscreen products will be GST-free if they:
- are for application to the skin (including the lips)
- contain a Sun Protection Factor (SPF) of 15 or more
- are listed on the Australian Register of Therapeutic Goods (ARTG)
- are marketed principally for use as sunscreen.
The draft determination will help you determine when sunscreen products are 'marketed principally for use as sunscreen' and therefore whether they are GST-free. This is particularly relevant for contemporary products with dual features, for example, sunscreens with moisturiser or tint. It also makes it easier for suppliers of sunscreen products across a supply chain to determine the GST classification of their product.
Tell us what you think
If you supply these products, please send us your feedback by Friday 13 September. You can find more detail in the draft Determination.