Goods and Services Tax Industry Issues
Pharmaceutical Health Forum

WITHDRAWN - When is a sunscreen preparation marketed principally as a sunscreen?

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Notice of Withdrawal

GSTII PH6 is withdrawn with effect from 14 August 2024.

1. GSTII PH6 outlines the factors that should be taken into account in determining whether a sunscreen preparation is 'marketed principally as a sunscreen'.

2. GSTII PH6 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

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-10BASSYV

ISSN: 2205-6254
WITHDRAWN - When is a sunscreen preparation marketed principally as a sunscreen? history
  Date: Version: Change:
  1 July 2010 Original ruling  
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Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).