Report on relative financial and corporate differences between friendly society dispensaries and pharmacist-owned pharmacies

Report to the Treasurer on the relative financial and corporate differences between friendly society dispensaries and pharmacist-owned pharmacies

In April 2002 the ACCC was asked to review the financial and corporate differences between friendly society dispensaries (FSDs) and pharmacist-owned community pharmacies and whether the differences adversely affect competition in the pharmacy industry.

Specifically, the Commission was to consider whether the tax treatment of FSDs and other competition related factors provide FSDs with significant competitive advantages over pharmacist-owned pharmacies.