GST and health products

If your business sells nutritional supplements, analgesic products or wound care products, you should regularly check whether you need to include Goods and Services Tax (GST) in the selling price.

In particular, the ATO have advised that GST applies to the following products:

1. Nutritional supplements, including vitamins and minerals, that are supplied in capsule, caplet, or tablet form;
2. Unrestricted analgesic products sold by supermarkets and other retailers with more than one active ingredient.  Active ingredients include aspirin, paracetamol, ibuprofen and caffeine.
3. Wound care products that are widely used in the general community by people without illnesses or disabilities.  This may include items such as plasters that cover blisters, corns and calluses.

Please remember to do regular checks to ensure that you are charging GST on these products.