GST-free Supply (Health Goods) Determination 2011
Reference: GST 2011/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 13 December 2011
Signatory: Nicola Roxon Minister for Health and Ageing
Registration number: F2011L02714
Registration date: 16 December 2011


1. Name of determination: This determination is the GST-free Supply (Health Goods) Determination 2011. | 2 Commencement: This Determination commences on 31 December 2011. | 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. Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989. Current Poisons Standard has the same meaning as in section 52A of the Therapeutic Goods Act 1989. Oromucosal use has the same meaning as in the current Poisons Standard. Transdermal use has the same meaning as in the current Poisons Standard. • GST-free • supply. | 4 GST-free supplies: For the purposes of 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 Act 1989, the goods are required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods. | 5 Revocation of GST-free Supply (Health Goods) Determination 2005: The GST-free Supply (Health Goods) Determination 2005 is revoked from 31 December 2011. 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 6 Nicotine for use as an aid in withdrawal from tobacco smoking where the nicotine is administered in preparations for transdermal or oromucosal use (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