Goods and Services Tax Industry Issues
Pharmaceutical Health Forum
What are 'sunscreen preparations for dermal application'?
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Please note that the PDF version is the authorised version of this ruling.This publication is extracted from the Pharmaceutical Health Forum - issues register. See issue 2.d of that register. This publication should be read in conjunction with the related content of that register where further context is required.This document has changed over time. View its history.
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What are 'sunscreen preparations for dermal application'?
1. A sunscreen preparation is a preparation, manufactured or compounded, for application to the skin (including the lips), to reduce the incidence of skin damage caused by exposure to the rays of the sun.
2. Sunscreen preparations may be presented for use in forms other than creams and lotions for example, gels, balms and mousses.
References
Date: | Version: | Change: | |
You are here | 1 July 2010 | Original ruling | |
13 August 2024 | Withdrawal notice |