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Tretinoin cream price australia (1) The Australian government taxes "all cosmetics", including prescription and over-the-counter drugs, unless such taxes are rebated by or exempted statute. "Cosmetic" means any article intended to improve the appearance of human body for such treatment as: (a) surgery or other therapeutic treatment, than topical application for acne, rashes or other similar problems as specified in paragraphs (b) to (g); homeopathy; (c) ointments or creams for the improvement of any disease or other medical condition which are prescribed by a registered practitioner for the treatment of all or any part the body of humans; or (d) any product which consists of a combination ingredients the purpose of which is to treat a medical condition and which, for that purpose, is not ordinarily consumed. (2) Any taxpayer is entitled to tax relief, in respect of the purchase prescription or over-the-counter drugs, if the total cost of prescription or over-the-counter drugs (including the cost of any prescription or over-the-counter drug which the Commissioner has determined to be a branded drug, as of the time prescription or over-the-counter drug costs were paid) exceeds $14 per person month. (3) Any or partnership is entitled to take a tax deduction, in respect of the purchase any prescription or over-the-counter drug, if the total amounts paid for each item of prescription or over-the-counter drug over the course of a 24 month period, not inclusive of the period during which total cost of the items in such period was above $14 per person month, is less than $24. (4) Any prescribed drug which is sold for use as a "prescription drug" within the meaning of Drug Amendment (Prescription Drugs) Act 1999, or used only as a "prescription drug" within the meaning of that Act is exempt from the tax. (5) A taxpayer is permitted to claim a deduction in respect of the tax payable under subsection (1) in calculating the aggregate amounts of tax otherwise payable to the taxpayer under this Chapter. (6) Any person or partnership may rely on the exemption referred to in subsection (5) claiming be entitled to claim a deduction in respect of the tax. Australian government purchases tax 90. This Chapter does not authorise a deduction on account of the purchase Australian medicines from prescribed persons on the basis that prescribed persons are: (a) licensed under the Excise Act 1901 to practise in Canada as pharmacists or pharmacy technicians; and (b) employed in Australia where they perform a function similar to the functions performed in Canada under the Excise Act. Prescription drug price index 91. Despite Part IV of this Act, section 1D the Competition Act does not prevent: (a) prescribed persons from purchasing medicines using a method that gives effect to a method set out in prescribed by the Governor Council; (b) a prescribed person from purchasing medicines at a retail price for which no deduction is permitted under this Act; and (c) prescribed persons from taking a deduction under this Act in respect of the medicines they purchase. Part 2‑5 — Insurance Insurance 91A. If an insurer is not liable to pay amounts under this Chapter, an insurer's obligations under the Superannuation Guarantee (Administration) Act 1973 and Part 4 (Superannuation Guarantee Provisions) of this Act shall not be suspended under Part 2. Superannuation guarantee (payment of guarantee) annuities 92. This Chapter does not affect the operation of Superannuation Guarantee (Administration) Act 1973 in relation to superannuation guarantee annuities. Superannuation guarantee benefit and payment 93. In determining such persons as are not in default or liable under this Chapter to pay a payment of superannuation guarantee benefit any amount (whether or not subject to any limit on the amount that may be payable) and in determining a sum to be paid on account of any amount when the payment has become due, Commissioner may, in addition to other considerations: (a) refuse give any interest to an insurer under a guarantee which the Commissioner or Commissioner's authorized agent is party from time to time; or (b) determine the manner of determining whether an insurer is in default or liable under this Chapter (as the case may be); or (c) in accordance with Part 6 (Superannuation Guarantee Provisions) determine the extent of Commissioner's powers under this Chapter and the terms on which Commissioner is to be entitled exercise the powers conferred on Commissioner by this Chapter in relation to each person not liable pay a payment of superannuation guarantee benefit any amount arising out of the superannuation guarantee contract; or (d) in accordance with Part 7 (Superannuation Guarantee Administration)

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