GST-free Supply (Health Goods) Determination 2000 (No 2) 
Reference: GST 2000/4
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 3 October 2000
Signatory: Michael Wooldridge Minister for Health and Aged Care


1. Name of determination: This Determination is the GST-free Supply (Health Goods) Determination 2000 (No 2) . | 2 Commencement: This Determination commences on gazettal. | 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. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. • GST-free • supply. | 4 GST-free supplies: For 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 Regulations 1990, the goods are required to be registered or listed, or are goods in a class of goods required to be registered or listed. | 5 Revocation of GST-free Supply (Health Goods) Determination 2000: The GST-free Supply (Health Goods) Determination 2000 is revoked. Item Service 1 Condoms 2 Barrier dams, femidoms and harness devices 3 Personal and surgical lubricants that: (a) are water-soluble; and (b) are suitable for use with condoms 4 Preparations for use by humans: (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms 5 Sunscreen preparations for dermal application that: (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more (a) are water-soluble; and (b) are suitable for use with condoms (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more