GST 2015/1

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

I, SUSSAN LEY, Minister for Health, make this Determination under paragraph 177-10(4)(c) 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 (Drugs and Medicinal Preparations) Determination 2015.

2 Commencement

This Determination commences on 1 October 2015.

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:

•

GST-free

•

supply.

4 GST-free supplies

For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation:

(a)

is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and

(b)

contains aspirin, paracetamol or ibuprofen; and

(c)

is intended to be taken by mouth.

5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2)

The GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2) is revoked.

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16 September 2015

Sussan Ley
Minister for Health

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Registration Number: F2015L01466

Registration Date: 21 September 2015

Related Explanatory Statements:

GST 2015/1 - Explanatory Statement

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