GST and acupuncture, naturopathy and herbal medicine services

Are acupuncture, naturopathy and herbal medicine services GST-free?

As these services are listed in the GST Act as approved complementary health services, they are GST-free if both of the following apply:

• you supply them as a recognised professional in relation to the services
• it is generally accepted by that health profession as a necessary and appropriate treatment for the patient or recipient of the supply or service.

From 1 July 2012, where a supply of a health service made to an individual is a GST-free supply of health services, that supply will also be GST free where the recipient of the supply is:

• an insurer in settling a claim under an insurance policy;
• an operator of a statutory compensation scheme;
• a compulsory third party (CTP) operator under a CTP scheme; or
• an Australian government agency.