Announcement date
29 October 2025
Link to announcement
GST-Free Supply (Care) Determination 2025 - Federal Register of Legislation
Problem being addressed
The GST-free Supply (Drugs and Medicinal Preparations) Determination 2015 grants GST‑free status to small packs (containing 25 tablets or less) of analgesics containing aspirin, ibuprofen and paracetamol. This particularly affects the supply of small packs outside pharmacy settings, such as in supermarkets, as larger packs sold in pharmacies are separately GST-free. Remaking the instrument without significant amendments aims to ensure pain medication remains affordable.
The Instrument is due to sunset on 1 October 2025.
Proposal
The Department of Health, Disability and Ageing proposed to remake the legislative instrument without significant amendments. The new instrument is the GST-Free Supply (Care) Determination 2025.
Assessment comments
Consistent with the Government's Policy Impact Analysis requirements for sunsetting instruments, the Department of Health, Disability and Ageing has certified that the instrument is operating effectively and efficiently in lieu of preparing an Impact Analysis for the remaking of the instrument.
Regulatory burden
The Department of Health, Disability and Ageing estimates no change in the average annual regulatory costs burden to people, business or community organisations.