The Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018 (CTH) (‘the Bill’) passed the Commonwealth Senate on 18 June 2018. The Bill is for the purpose of removing the goods and services tax (GST) from sanitary products. The Bill is now due to be debated in the House of Representatives.
The Bill proposes to amend the A New Tax System (Goods and Services Tax) Act 1999 (CTH) to make the following changes:
Insert provisions to state that supply of sanitary products is GST-free;
Greens Senator Janet Rice noted in her second reading speech that the issue of GST on sanitary products was long running. She stated:
She addressed the importance of this issue particularly to vulnerable groups such as transgender people:
Founder of the charity 'Share the Dignity' Rochelle Courtenay was told the: ‘For 17 years people have been protesting around the country – at Parliament House, at universities, and in cities and towns around the country.’
As, the Federal Government argues that it can only change the GST if all state and territory governments agree. Liberal Senator Amanda Stoker is as saying: ‘Not a single state or territory treasurer has been asking for this tax to be reduced or removed from sanitary products.’
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Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018 (CTH), second reading speech and explanatory memorandum, as published on TimeBase LawOne.
Eryk Bagshaw, ‘,’ (The Sydney Morning Herald), 16 June 2018.
AAP, ‘,’ (SBS News Australia) 18 June 2018.
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