Document ID: chunk:federal_register_of_legislation:F2015L01466:body:0
Version: federal_register_of_legislation:F2015L01466
Segment Type: other
Provision Reference: 
Character Range: 0–1339

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.