Goods and Services Tax Industry Issues
Pharmaceutical Health Forum

WITHDRAWN - What are 'sunscreen preparations for dermal application'?

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Notice of Withdrawal

GSTII PH5 is withdrawn with effect from 14 August 2024.

1. GSTII PH5 provides advice on what was considered a 'sunscreen preparation for dermal application'.

2. GSTII PH5 is being replaced by Draft Goods and Services Tax Determination GSTD 2024/D2 Goods and services tax: supplies of sunscreen which will issue on 14 August 2024. Our view in the draft Determination remains consistent with that expressed in this industry issue.

Commissioner of Taxation
13 August 2024

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References

ATO references:
NO 1-10BASSYV