A New Tax System (Goods and Services Tax) Act 1999
A supply of a drug or medicinal preparation is GST-free if the supply is on prescription and:
(a) under a * State law or a * Territory law in the State or Territory in which the supply takes place, supply of the drug or medicinal preparation is restricted, but may be supplied on prescription; or
(b) the drug or medicinal preparation is a pharmaceutical benefit (within the meaning of Part VII of the National Health Act 1953 ).
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A supply of a drug or medicinal preparation is GST-free if, under a * State law or a * Territory law in the State or Territory in which it is supplied, the supply of the drug or medicinal preparation to an individual for private or domestic use or consumption is restricted but may be made by:
(a) a * medical practitioner , * dental practitioner or pharmacist; or
(b) any other person permitted by or under that law to do so.
(3)
Subsection (2) does not cover the supply of a drug or medicinal preparation of a kind specified in the regulations.
(4)
A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and:
(a) it is supplied as a pharmaceutical benefit (within the meaning of section 91 of the Veterans ' Entitlements Act 1986); and
(b) it is supplied under an approved scheme (within the meaning of that section).
(4A)
A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and:
(a) it is supplied as a pharmaceutical benefit (within the meaning of section 5 of the Military Rehabilitation and Compensation Act 2004 ); and
(b) it is supplied in accordance with a determination made under paragraph 286(1)(c) of that Act.
(5)
A supply of a drug or medicinal preparation is GST-free if:
(a) the drug or medicinal preparation is an analgesic that has a single active ingredient the supply of which as a drug or medicinal preparation would be GST-free under subsection (2) if it were supplied in a larger quantity; and
(b) the drug or medicinal preparation is of a kind the supply of which is declared by the * Health Minister to be GST-free, by determination in writing.
(6)
A supply of a drug or medicinal preparation is GST-free if:
(a) the drug or medicinal preparation is the subject of an approval under paragraph 19(1)(a) of the Therapeutic Goods Act 1989 , and any conditions to which the approval is subject have been complied with; or
(b) the drug or medicinal preparation is supplied under an authority under subsection 19(5) of that Act, and the supply is in accordance with any regulations made for the purposes of subsection 19(7) of that Act; or
(ba) the supply of the drug or medicinal preparation is authorised by rules under subsection 19(7A) of that Act; or
(c) the drug or medicinal preparation is exempted from the operation of Part 3 of that Act under regulation 12A of the Therapeutic Goods Regulations.
(7)
A supply of a drug or medicinal preparation covered by this section is GST-free if, and only if:
(a) the drug or medicinal preparation is for human use or consumption; and
(b) the supply is to an individual for private or domestic use or consumption.
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