GST 2011/1

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This legislative instrument was repealed by F2022L00420 on 31 March 2022.

A New Tax System (Goods and Services Tax) Act 1999

I, NICOLA ROXON, Minister for Health and Ageing, make this Determination under paragraph 177-10(4)(b) of the A New Tax System (Goods and Services Tax) Act 1999.

Legislative Instrument

1. Name of determination

This determination is the GST-free Supply (Health Goods) Determination 2011.

2 Commencement

This Determination commences on 31 December 2011.

3 Definition

In this Determination:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

Note: The following expressions that are used in this Determination are defined in the Act:

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GST-free

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supply.

Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989.

Current Poisons Standard has the same meaning as in section 52A of the Therapeutic Goods Act 1989.

Oromucosal use has the same meaning as in the current Poisons Standard.

Transdermal use has the same meaning as in the current Poisons Standard.

4 GST-free supplies

For the purposes of subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if, under the Therapeutic Goods Act 1989, the goods are required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods.

5 Revocation of GST-free Supply (Health Goods) Determination 2005

The GST-free Supply (Health Goods) Determination 2005 is revoked from 31 December 2011.

Schedule 1 Health goods the supply of which may be GST-free
(section 4)

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13 December 2011

Nicola Roxon
Minister for Health and Ageing

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Registration Number: F2011L02714

Registration Date: 16 December 2011

Related Explanatory Statements:

GST 2011/1 - Explanatory Statement

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