- Sunscreen products are GST-free if they are for dermal application, have SPF 15 or higher, are included in the ARTG, and are principally marketed as sunscreen.
- “Of a kind” means products with similar distinguishing features, and principal marketing use is judged objectively by labels, packaging, and promotion.
- Products with multiple uses may not be GST-free if sunscreen is not the main marketed function.
- ARTG inclusion is verified by the presence of an AUST L or AUST R number.
- The ruling applies both retrospectively and prospectively, with compliance guidance for suppliers acting in good faith.
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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