GST-free Supply (Health Goods) Determination 2005
Reference: GST 2005/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 8 November 2005
Signatory: Tony Abbott Minister for Health and Ageing
Registration number: F2005L03536
Registration date: 15 November 2005


1. Name of determination: This Determination is the GST-free Supply (Health Goods) Determination 2005 | 2 Commencement: This Determination commences on 31 December 2005. | 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. • 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 2004: The GST-free Supply (Health Goods) Determination 2004 is revoked from 31 December 2005. 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: (a) the nicotine is administered in preparations for transdermal use; or (b) the nicotine is administered through chewing gum; or (c) the nicotine is administered through a lozenge; or (d) the nicotine is administered through a sublingual tablet. (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 (a) the nicotine is administered in preparations for transdermal use; or (b) the nicotine is administered through chewing gum; or (c) the nicotine is administered through a lozenge; or (d) the nicotine is administered through a sublingual tablet.