Federal Register of Legislation
GST-free Supply (Drugs and Medicinal Preparations) Determination 2015
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.
Dated 16th Sept 2015
SUSSAN LEY Minister for Health
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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