Title Schedule 1—Amendments
Database Bills & Legislation
Long Title A Bill for an Act to amend the [itals]A New Tax System (Goods and Services Tax) Act 1999[eitals], and for related purposes
Date 09-05-2018 04:03 PM
Source Senate
Parl No. 45
Bill Number 97/18
Bill Type Private
Reps Bill Code O
Status Not Proceeding
System Id legislation/bills/s1128_first-senate/0001


Schedule 1—Amendments

Schedule 1—Amendments

  

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

1  At the end of Subdivision 38‑B

Add:

38‑65  Sanitary products

                   A supply of *sanitary products is GST‑free.

2  Section 195‑1

Insert:

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.