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Schedule 1—Amendments

Schedule 1 Amendments


A New Tax System (Goods and Services Tax ) Act 1999

1  At the end of Subdivision 38-B


38-65   Sanitary products

                   A supply of * sanitary products is GST-free .

2  Section 195-1


sanitary products means tampons, pads, liners, cups, sponges and other products used in connection with menstruation.

3  Schedule 3 (item 18, column headed “Medical aids or appliances”)

Omit “, sanitary pads or tampons”.

4  Application

The amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by this Schedule apply in relation to supplies made on or after the first 1 January, 1 April, 1 July or 1 October to occur after the commencement of this item.