GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2)
Reference: GST 2004/2
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 21 July 2004
Signatory: Tony Abbott Minister for Health and Ageing
Registration number: F2005B01933
Registration date: 17 August 2005


1. Name of determination: This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2). | 2 Commencement: This Determination commences on 16 June 2004. | 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. • 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. (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 2000 (No. 2): The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2) is revoked.