- Sunscreen products are GST-free only if they are for skin application, have SPF 15 or higher, are required to be on the Australian Register of Therapeutic Goods (ARTG), and are marketed mainly as sunscreen.
- The determination provides guidance on products with added features (like moisturiser or tint) to clarify if they qualify as sunscreen.
- A compliance approach is included to help suppliers determine if a product needs to be on the ARTG.
- If suppliers have treated products with an AUST L or AUST R number as ARTG-required in good faith, the ATO will not review this treatment for compliance.
- Suppliers should ensure correct GST classification, especially for facial sunscreens with additional uses.
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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